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.)
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.)