BlackletterCalifornia law

Revenue and Taxation Code § 19372

ARTICLE 2. Suit for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19372Official source ↗

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

The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.