§ 19343
51 words·~1 min read·
/ca/revenue-and-taxation-code/19343A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.