Cal. Rev. & Tax. Code § 19334
Current through the 2023 Legislative Session.
The determination of the board 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 on the petition.
Ca. Rev. and Tax. Code § 19334