Revenue and Taxation Code section 19031

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.

Source: Section 19031, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19031. (updated Jun. 16, 1993; accessed Oct. 12, 2026).

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Verified:
Oct. 12, 2026

§ 19031's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19031

Original Source: Section 19031, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19031. (last accessed May 12, 2025).