California Statutes
§ 19048. — 19048. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California § 19048.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 19048. (19048. (Added by Stats. 1993, Ch. 31, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19048. (2026).
Text
The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the time the board issues its opinion on the petition.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
Cite This Page — Counsel Stack
Bluebook (online)
California § 19048., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19048..