Section 19710 Of Chapter 9. Violations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.

. If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may petition the court for a writ of mandate to require the taxpayer to file a return. The judgment shall include costs in favor of the prevailing party.