DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 5. Jeopardy Assessments 19081-19093

§ 19092

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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