§ 19387
56 words·~1 min read·
/ca/revenue-and-taxation-code/19387A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional.