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.
Last Updated

May 12, 2025

§ 19387’s source at ca​.gov