The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.

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

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Terms Used In California Revenue and Taxation Code 19372

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.