§ 19413
39 words·~1 min read·
/ca/revenue-and-taxation-code/19413A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.