The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the 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 time the board issues its opinion on the petition.
Cal. Rev. & Tax. Code § 19048
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.