California Legal Codes and Statutes

§ 19512

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

Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and privileges of the taxpayers in respect of any tax, additions to tax, penalties, and interest imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part except as otherwise specifically provided, until he or she gives notice that his or her fiduciary has terminated. He or she shall give notice under this section pursuant to rules and regulations

prescribed by the Franchise Tax Board.

Cite this section

Cal. Rev. & Tax. Code § 19512 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-7-administration-of-tax/article-1-powers-and-duties-of-franchise-tax-board/section-19512

Other sections in Article 1 - Powers and Duties of Franchise Tax Board

§ 19501§ 19502§ 19503§ 19504§ 19504.5§ 19504.7§ 19505§ 19506§ 19507§ 19508…§ 19522§ 19523§ 19523.5§ 19525§ 19526§ 19528§ 19529§ 19530§ 19532§ 19533

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.