Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19387 — Suit for Refund

Cal. Rev. & Tax. Code § 19387

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but…

Citator

Cal. Rev. & Tax. Code § 19387 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional.