Revenue and Taxation Code § 19342

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19342Official source ↗

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

If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.