California Legal Codes and Statutes

§ 19388

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

Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office.

Cite this section

Cal. Rev. & Tax. Code § 19388 (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-19388

Other sections in Article 3 - Suit for Refund

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

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