Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 20645 — Administration

Cal. Rev. & Tax. Code § 20645

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2003-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001), 5 (commencing…

Citator

Cal. Rev. & Tax. Code § 20645 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.

If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001), 5 (commencing with Section 19201), and 6 (commencing with Section 19301) of Part 10.2 shall apply, as if the amount in controversy was a tax, unless the context indicates otherwise. For the purposes of Chapter 7 (commencing with Section 19501) of Part 10.2 (relating to disclosure of information), a claim filed pursuant to this part shall be deemed a tax return and disclosure of information set forth therein is prohibited unless required for administrative purposes by the Franchise Tax Board or the Controller.