California Legal Codes and Statutes

§ 19344

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

Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California. Upon receipt of the appeal, the board shall provide one copy of the appeal and one copy of any supporting documents to the Franchise Tax Board at Sacramento, California.

Cite this section

Cal. Rev. & Tax. Code § 19344 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-6-overpayments-and-refunds/article-1-claim-for-refund/section-19344

Other sections in Article 1 - Claim for Refund

§ 19301§ 19302§ 19303§ 19304§ 19306§ 19307§ 19308§ 19309§ 19311§ 19311.5…§ 19350§ 19351§ 19354§ 19355§ 19361§ 19362§ 19363§ 19364§ 19365§ 19368

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.