California § 19045 - The Franchise Tax Board
Full text of California Public Contract Code - PCC § 19045 — The Franchise Tax Board, with citation guidance and answers to common questions.
§ 19045. The Franchise Tax Board
(a) The Franchise Tax Boardâs action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board. (b) (1) The Franchise Tax Boardâs notice of action upon protest shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file an appeal with the board. (2) Any appeal to the board filed by the taxpayer on or before the date for filing an appeal specified in the notice (pursuant to paragraph (1)) shall be treated as timely filed. (c) This section shall apply to any notice mailed after December 31, 1999.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19045
What does Public Contract Code - PCC § 19045 cover?
Section 19045 ("The Franchise Tax Board") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19045?
A common citation format is "Public Contract Code - PCC § 19045" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19045 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.