Section 19342

Rev. & Tax. Code § 19342, under Claim for Refund.

Rev. & Tax. Code § 19342

If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.

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