yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 19031

Cal. Revenue and Taxation Code § 19031

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 19031, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921112
Permanent ID
ys:prov:921112@1
SHA-256
b102ac5358f52ee78e5efa3990aedf2e1a854f00d27523334f70aebde59b3ffb

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.