California Revenue and Taxation Code ARTICLE 6 - Closing Agreements

• Section 19441.
  (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with...
• Section 19442.
  (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section...
• Section 19443.
  (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the reduction...

Last modified: October 22, 2018