California Legal Codes and Statutes

§ 19323

Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.
(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.

Cite this section

Cal. Rev. & Tax. Code § 19323 (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-19323

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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