California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19323
Official textleginfo.legislature.ca.govlast amended
# (a)
If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.
# (b)
The amendments made by the act adding this subdivision shall apply to disallowances after the 180th day after the effective date of the act adding this subdivision.
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