Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 4. Payments and Assessments [19001 - 19195]
( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 3. Deficiency Assessments [19031 - 19067]
( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) 19047.
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.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)