(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code.(b) The Franchise Tax Board shall hear and determine an eligible employer's appeal of the CalSavers Retirement Savings Board's imposition of a penalty as provided in Government Code Section 100033.(c) The Franchise Tax Board, upon the conclusion of the appeal shall notify the eligible employer and the CalSavers Retirement Savings Board of its determination in writing.Ca. Rev. and Tax. Code § 19288
Added by Stats 2020 ch 21 (AB 102),s 15, eff. 6/29/2020.