BlackletterCalifornia law

Revenue and Taxation Code § 19251

ARTICLE 4. Miscellaneous Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 19251Official source ↗

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

The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.