BlackletterCalifornia law

Revenue and Taxation Code § 19389

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19389Official 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 of California shall defend the action.