California Revenue and Taxation Code 19323 – (a) If the Franchise Tax Board disallows any claim for refund, …
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(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.
Terms Used In California Revenue and Taxation Code 19323
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.)