California Statutes
§ 19045. — 19045. (Amended by Stats. 1999, Ch. 931, Sec. 12.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 4. CHAPTER 4. Payments and Assessments·Art. 3. ARTICLE 3. Deficiency Assessments
(a)The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.
(b)
(1)The Franchise Tax Board’s notice of action upon protest shall include the date determined by the Franchise Tax Board as the last day on
which the taxpayer may file an appeal with the board.
(2)Any appeal to the board filed by the taxpayer on or before the date for filing an appeal specified in the notice (pursuant to paragraph (1)) shall be treated as timely filed.
(c)This section shall apply to any notice mailed after December 31, 1999.
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California § 19045. (19045. (Amended by Stats. 1999, Ch. 931, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Gilbert Hyatt v. Betty Yee
871 F.3d 1067 (Ninth Circuit, 2017)
Stapley v. State of California Through Its Franchise Tax Boar
(N.D. California, 2019)
Legislative History
Amended by Stats. 1999, Ch. 931, Sec. 12. Effective October 10, 1999.