California Revenue and Taxation Code

§ 40

RTC § 40 Effective Jan 1, 2013

Statute text

(a)(1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for each decision of the board in which the amount in controversy is five hundred thousand dollars ($500,000) or more, within 120 days of the date upon which the board rendered its decision.

(2)A decision of the board shall not include consent calendar actions taken by the board.

(b)Each formal opinion, memorandum opinion, and summary decision as described in subdivision (a) shall include all of the following:

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Legislative history

Added by Stats. 2012, Ch. 788, Sec. 1. (AB 2323) Effective January 1, 2013.