Revenue and Taxation Code § 19388

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19388Official source ↗

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

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.