Section 19347 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 1.
19347
. Within 90 days after the mailing of the notice of the
Franchise Tax Board's action disallowing interest upon any refund
claim, or, in the case of an appeal to the board from the
disallowance of interest on any refund claim, within the 90 days
after the board's determination (including the issuance of a
decision, opinion, or dismissal) of the appeal becomes final pursuant
to Section 19346, the taxpayer may bring an action against the
Franchise Tax Board on the grounds set forth for interest in the
claim for the recovery of the interest.