California Revenue and Taxation Code

§ 21013

RTC § 21013 Effective Oct 10, 1999Div. 2 · Part 10.7

Statute text

(a)(1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all of the following conditions are met:

(A)The taxpayer files a claim for the fee and expenses with the State Board of Equalization.

(B)The State Board of Equalization, in its sole discretion, finds that the action taken by the Franchise Tax Board staff was unreasonable.

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Legislative history

Amended by Stats. 1999, Ch. 931, Sec. 34. Effective October 10, 1999.