Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19512 — Powers and Duties of Franchise Tax Board

Cal. Rev. & Tax. Code § 19512

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

Citator

Cal. Rev. & Tax. Code § 19512 — Powers and Duties of Franchise Tax Board is in force in the current edition of the Code, and nothing recorded condemns it.

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.