{"data":{"id":"us-ca/rtc-19323","jurisdiction":"us-ca","citation":"RTC § 19323","heading":"","body":"(a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.\n(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.","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 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 1. Claim for Refund [19301. - 19368.]"],"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":"0e655afc890e8680a2e7875902799c210ea2c232929efb4b0d0382e7358f5845","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19322.1","next":"us-ca/rtc-19324"},"notice":"GroundRules: Original legal text. Not legal advice."}