{"data":{"id":"us-ca/rtc-19048","jurisdiction":"us-ca","citation":"RTC § 19048","heading":"","body":"The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the time the board issues its opinion on the petition.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 3. Deficiency Assessments [19031. - 19067.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7fba77778074d9ba2df6727d5b212b3b58be4b0056bcada7119d65c1e1b53fd2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19047","next":"us-ca/rtc-19049"},"notice":"GroundRules: Original legal text. Not legal advice."}