Cal. RTC § 19347
This is the official text of Cal. RTC § 19347, 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
Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing interest upon any refund claim, or, in the case of an appeal to the board from the disallowance of interest on any refund claim, within the 90 days after the board’s determination (including the issuance of a decision, opinion, or dismissal) of the appeal becomes final pursuant to Section 19346, the taxpayer may bring an action against the Franchise Tax Board on the grounds set forth for interest in the claim for the recovery of the interest.
Status: in_force · Read it on the official government site
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