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California Code, Revenue and Taxation Code - RTC § 19323

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.

(b) The amendments made by the act adding this subdivision shall apply to disallowances after the 180th day after the effective date of the act adding this subdivision.

1 Stats.1999, c. 931 (S.B.94), § 24, eff. Oct. 10, 1999.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19323 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19323/

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