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Revenue and Taxation Code § 19342

‹ § 19341§ 19343Open in browserleginfo ↗

19342.

If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)