California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19288
Official textleginfo.legislature.ca.govlast amended
# (a)
Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.
# (b)
The Franchise Tax Board shall hear and determine an eligible employer’s appeal of the CalSavers Retirement Savings Board’s imposition of a penalty as provided in Government Code Section 100033.
# (c)
The Franchise Tax Board, upon the conclusion of the appeal shall notify the eligible employer and the CalSavers Retirement Savings Board of its determination in writing.
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