California Legal Codes and Statutes

§ 19345

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.

Cite this section

Cal. Rev. & Tax. Code § 19345 (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-19345

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

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