BlackletterCalifornia law

Revenue and Taxation Code § 19323

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19323Official source ↗

Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.

(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.