California Revenue And Taxation Code — Other Taxes — Overpayments And Refunds — Claim For Refund — Hearing and determination of appeal Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor. Ca. Rev. and Tax. Code § 19333