California Revenue and Taxation Code

§ 19343

RTC § 19343 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1

Statute text

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.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.