Cal. Rev. & Tax. Code § 19031

Current through the 2023 Legislative Session.

Section 19031 - Franchise Tax Board

The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.

Ca. Rev. and Tax. Code § 19031

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.