BlackletterCalifornia law

Revenue and Taxation Code § 19345

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19345Official source ↗

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

The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor.