Revenue and Taxation Code section 19343

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.

Source: Section 19343, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19343. (updated Jun. 16, 1993; accessed Jun. 16, 2025).

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Jun. 16, 2025

§ 19343's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19343

Original Source: Section 19343, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19343. (last accessed May 12, 2025).