In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Rev. & Tax. Code § 19252, under Miscellaneous Provisions.
Rev. & Tax. Code § 19252
In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)