ARTICLE 6. Closing Agreements

Article 6 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19441–19443 · 3 sections

• § 19441 (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person…
• § 19442 (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section…
• § 19443 (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the…