§ 19323
52 words·~1 min read·
/ca/revenue-and-taxation-code/19323A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.