Revenue and Taxation Code section 19346

The determination 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 upon the petition.

Source: Section 19346, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19346.­ (updated Jun. 16, 1993; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 19346's source at ca​.gov