§ 19092

Cal. Rev. & Tax. Code § 19092

19092

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

The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.