California Revenue and Taxation Code 19431 – If a tax has been illegally levied against a taxpayer, the Franchise …
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If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall authorize the cancellation of the tax.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Terms Used In California Revenue and Taxation Code 19431
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20