California Revenue and Taxation Code 19343 – At the expiration of 90 days from the mailing of the notice specified …
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At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest shall be final unless within the 90-day period, the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Terms Used In California Revenue and Taxation Code 19343
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20