BlackletterCalifornia law

Revenue and Taxation Code § 19431

ARTICLE 5. Cancellations

Current as of September 28, 2026Rev. & Tax. Code, § 19431Official source ↗

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

If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall authorize the cancellation of the tax.