Revenue and Taxation Code section 19387

Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional.

Source: Section 19387, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19387. (updated Jun. 16, 1993; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 19387's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19387

Original Source: Section 19387, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19387. (last accessed May 12, 2025).