Cal. Rev. & Tax. Code § 19343

Current through the 2023 Legislative Session.

Section 19343 - Finality of action upon disallowance of interest

At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board's action upon the disallowance of the interest shall be final unless within the 90-day period, the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.

Ca. Rev. and Tax. Code § 19343

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.