California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 7. Administration of Tax |
ARTICLE 1. Powers and Duties of Franchise Tax Board |
Section 19514.
Latest version.
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Within 30 days after receiving a request for a certificate, the Franchise Tax Board shall either issue the certificate or notify the person requesting the certificate of the amount that shall be paid or the amount of bond, deposit, or other security that shall be furnished as a condition of issuance of the certificate.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)