Section 19323 - Notice of disallowance of claim for refund(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.Ca. Rev. and Tax. Code § 19323
Amended & Effective 10/10/1999 (Bill Number: SB 94) (Chapter 931).