Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19323 — Claim for Refund
Cal. Rev. & Tax. Code § 19323
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.
Citator
Cal. Rev. & Tax. Code § 19323 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
(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.