Revenue and Taxation Code section 19323

(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.

Source: Section 19323, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19323. (updated Oct. 10, 1999; accessed Jun. 16, 2025).

Up to date

Verified:
Jun. 16, 2025

§ 19323's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19323

Original Source: Section 19323, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19323. (last accessed May 12, 2025).