Revenue and Taxation Code § 19323
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(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.
(Amended by Stats. 1999, Ch. 931, Sec. 24. Effective October 10, 1999.)