Revenue and Taxation Code section 19702

The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter. The penalties provided by this chapter are additional to all other penalties provided in Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part.

Source: Section 19702, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19702.­ (updated Oct. 6, 1993; accessed Sep. 21, 2026).

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Verified:
Sep. 21, 2026

§ 19702's source at ca​.gov