Section 19046 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 3.

. Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California. Upon receipt of the appeal, the board shall provide one copy of the appeal and one copy of any supporting documents to the Franchise Tax Board at Sacramento, California.