Revenue and Taxation Code section 19375

The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action, in any court of competent jurisdiction in the United States or in a foreign country, in the name of the people of the State of California, to recover the amount of any tax, penalties, and interest due. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action.

Source: Section 19375, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19375. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 19375’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19375

Original Source: Section 19375, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19375. (last accessed May 10, 2025).