Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19346 — Claim for Refund
Cal. Rev. & Tax. Code § 19346
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the…
Citator
Cal. Rev. & Tax. Code § 19346 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the date the board issues its opinion upon the petition.