California § 19707. 19707. (Amended by Stats. 2002, Ch. 784, Sec. 585.)

California Statutes

§ 19707. — 19707. (Amended by Stats. 2002, Ch. 784, Sec. 585.)

California § 19707.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

Ch. 9.CHAPTER 9. Violations

This text of California § 19707. (19707. (Amended by Stats. 2002, Ch. 784, Sec. 585.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 19707. (2026).

Text

The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or defendants at the time of commission of the offense. However, if the defendant or defendants had no residence or principal place of business in this state at the time of commission of the offense, the trial shall be held in the County of Sacramento.
In a criminal case charging a defendant or defendants with committing an offense enumerated in this chapter, the place of
					 trial may be as set forth in this section, or as provided for in Section 1462.2 or Chapter 1 (commencing with Section 777) of Title 3 of Part 2 of the Penal Code.

Free access — add to your briefcase to read the full text and ask questions with AI

The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or defendants at the time of commission of the offense. However, if the defendant or defendants had no residence or principal place of business in this state at the time of commission of the offense, the trial shall be held in the County of Sacramento.
In a criminal case charging a defendant or defendants with committing an offense enumerated in this chapter, the place of
trial may be as set forth in this section, or as provided for in Section 1462.2 or Chapter 1 (commencing with Section 777) of Title 3 of Part 2 of the Penal Code.

Legislative History

Amended by Stats. 2002, Ch. 784, Sec. 585. Effective January 1, 2003.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 19707., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19707..