California Statutes
§ 19323. — 19323. (Amended by Stats. 1999, Ch. 931, Sec. 24.)
California § 19323.
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. 6.CHAPTER 6. Overpayments and Refunds
Art. 1.ARTICLE 1. Claim for Refund
This text of California § 19323. (19323. (Amended by Stats. 1999, Ch. 931, Sec. 24.)) 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 § 19323. (2026).
Text
(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.
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Legislative History
Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.
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California § 19323., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19323..