Section 19031.

Cal. Revenue and Taxation Code - RTC § 19031.
in effect
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The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.

References

referencesCal. Revenue and Taxation Code - RTC § 19081.
referencesCal. Revenue and Taxation Code - RTC § 18622.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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