{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19388","citation":"Rev. & Tax. Code, § 19388","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 6. Overpayments and Refunds [19301. - 19443.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6"},{"name":"ARTICLE 3. Suit for Refund [19381. - 19394.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6/article-3"}],"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>Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office.</p>","text":"Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-19388","source":"California Legislative Information bulk export (pubinfo)"}