Section 19511 Of Article 1. Powers And Duties Of Franchise Tax Board From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 1.

. The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person in respect of any return or report required by this part or the rules and regulations of the Franchise Tax Board.