Cal. Rev. & Tax. Code § 19209

Current through the 2023 Legislative Session.

Section 19209 - Recording of certificate of release

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.

Ca. Rev. and Tax. Code § 19209

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