{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19343","citation":"Rev. & Tax. Code, § 19343","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [19301. - 19368.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6/article-1"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>At the expiration of 90 days from the mailing of the notice specified in Section <a href=\"/rtc/19342\">19342</a>, 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-19343","source":"California Legislative Information bulk export (pubinfo)"}