Cal. Rev. & Tax. Code § 19048
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 19048