California Legal Codes and Statutes

§ 19387

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional.

Cite this section

Cal. Rev. & Tax. Code § 19387 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-6-overpayments-and-refunds/article-3-suit-for-refund/section-19387

Other sections in Article 3 - Suit for Refund

§ 19381§ 19382§ 19383§ 19384§ 19385§ 19387§ 19388§ 19389§ 19390§ 19391§ 19392§ 19393§ 19394

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.