§ 19346
59 words·~1 min read·
/ca/revenue-and-taxation-code/19346A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.