California Revenue and Taxation Code 19345 – The board shall hear and determine the same and thereafter shall …
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The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor.
(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 19345
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20