ARTICLE 5. Cancellations [19431. - 19431.]

Cal. Revenue and Taxation Code - RTC 5.
in effect

Cal. Revenue and Taxation Code - RTC § 19431. Section 19431.

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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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