Revenue and Taxation Code § 19092
‹ § 19091§ 19093 ›Open in browserleginfo ↗19092.
The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)