California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19387
Official textleginfo.legislature.ca.govlast amended
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.
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