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California · Through 2026-09-13

RTC § 19309

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  4. CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
  5. ARTICLE 1. Claim for Refund [19301. - 19368.]

Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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