Section 19251 Of Article 4. Miscellaneous Provisions From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 5. >> Article 4.

. The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.