§ 19048
61 words·~1 min read·
/ca/revenue-and-taxation-code/19048A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the 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 time the board issues its opinion on the petition.