Revenue and Taxation Code section 19710

If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may petition the court for a writ of mandate to require the taxpayer to file a return. The judgment shall include costs in favor of the prevailing party.

Source: Section 19710, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19710.­ (updated Jun. 16, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 19710's source at ca​.gov