California Revenue and Taxation Code

§ 19209

RTC § 19209 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 5 · Art. 1

Statute text

If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may be collected from the taxpayer in any manner provided in this part for the collection of the tax.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.