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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 6. Overpayments and Refunds 19301-19443›ARTICLE 1. Claim for Refund 19301-19368

§ 19323

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(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.

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

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California Revenue and Taxation Code

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