Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19343 — Claim for Refund

Cal. Rev. & Tax. Code § 19343

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest shall be final unless within the 90-day period, the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.

Citator

Cal. Rev. & Tax. Code § 19343 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest shall be final unless within the 90-day period, the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.