Cal. Rev. & Tax. Code § 19431

Current through the 2023 Legislative Session.

Section 19431 - Cancellation of illegally levied tax

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.

Ca. Rev. and Tax. Code § 19431

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