{"data":{"id":"us-ca/rtc-19346","jurisdiction":"us-ca","citation":"RTC § 19346","heading":"","body":"The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the date the board issues its opinion upon the petition.","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":"6a60eddffa62840d9660cfc14082ac9ceaac1cc1c81ddad1c48c4e47a510fd8e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19345","next":"us-ca/rtc-19347"},"notice":"GroundRules: Original legal text. Not legal advice."}