Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]

  ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. )

CHAPTER 6. Overpayments and Refunds [19301 - 19443]

  ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 5. Cancellations [19431- 19431.]
  ( Article 5 added by Stats. 1993, Ch. 31, Sec. 26. )

19431.
  

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.)

RTCRevenue and Taxation Code - RTC5