Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19431 — Cancellations
Cal. Rev. & Tax. Code § 19431
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 19431 — Cancellations is in force in the current edition of the Code, and nothing recorded condemns it.
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.