California Legal Codes and Statutes

§ 19389

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

The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.

Cite this section

Cal. Rev. & Tax. Code § 19389 (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-19389

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.