{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19252","citation":"Rev. & Tax. Code, § 19252","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 5. Collection of Tax [19201. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5"},{"name":"ARTICLE 4. Miscellaneous Provisions [19251. - 19266.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-4"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.</p>","text":"In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-19252","source":"California Legislative Information bulk export (pubinfo)"}