{"data":{"id":"us-ca/rtc-19342","jurisdiction":"us-ca","citation":"RTC § 19342","heading":"","body":"If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.","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":"d99f211f13da936949cbbc472725c24c1debec3e84281a5e00c517c22537fba0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19341","next":"us-ca/rtc-19343"},"notice":"GroundRules: Original legal text. Not legal advice."}