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.
Cal. Rev. & Tax. Code § 19047
Deficiency Assessments
Applied in 1 court decision — leading case Hyatt v. California Franchise Tax Board (2013)
Most recently applied in Hyatt v. California Franchise Tax Board (March 2013)
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.