{"data":{"id":"us-ca/rtc-19333","jurisdiction":"us-ca","citation":"RTC § 19333","heading":"","body":"The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor.","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":"54dde1b2074ce30b3b098229e9fb82ddf7feee7b0afe88c49324bbf7dd1229e2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19332","next":"us-ca/rtc-19334"},"notice":"GroundRules: Original legal text. Not legal advice."}