Cal. RTC § 19343
This is the official text of Cal. RTC § 19343, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest shall be final unless within the 90-day period, the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.
Status: in_force · Read it on the official government site
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