§ 19710
56 words·~1 min read·
/ca/revenue-and-taxation-code/19710A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may petition the court for a writ of mandate to require the taxpayer to file a return. The judgment shall include costs in favor of the prevailing party.