{"data":{"id":"us-ca/rtc-19345","jurisdiction":"us-ca","citation":"RTC § 19345","heading":"","body":"The board shall hear and determine the same 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":"a12829636a3ea184d57b9ab6240acd83e75d720349b1085821d99947547ae21f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19344","next":"us-ca/rtc-19346"},"notice":"GroundRules: Original legal text. Not legal advice."}