Revenue and Taxation Code section 19334

The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the date the board issues its opinion on the petition.

Source: Section 19334, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19334.­ (updated Jun. 16, 1993; accessed Jun. 16, 2025).

Green check means up to date. Up to date

Verified:
Jun. 16, 2025

§ 19334's source at ca​.gov