{"data":{"id":"us-ca/rtc-19085","jurisdiction":"us-ca","citation":"RTC § 19085","heading":"","body":"The taxpayer may appeal to the board from the Franchise Tax Board’s action on the petition for review. The appeal shall be made in the manner prescribed by Section 19046. Article 3 (commencing with Section 19031) of Chapter 4 relating to an appeal from the action of the Franchise Tax Board on a protest against an additional tax proposed to be assessed applies to the appeal.","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 5. Jeopardy Assessments [19081. - 19093.]"],"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":"aa5cd5b5ced014e6063aec26c5a99389dbda6895455fe91308a8682249ef48e0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19084","next":"us-ca/rtc-19086"},"notice":"GroundRules: Original legal text. Not legal advice."}