California Revenue and Taxation Code
§ 19323
RTC § 19323 Effective Oct 10, 1999Div. 2 · Part 10.2 · Ch. 6 · Art. 1
Statute text
View on leginfo.ca.gov(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.
Legislative history
Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.