GroundRules
RTC § 19321
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
- ARTICLE 1. Claim for Refund [19301. - 19368.]
A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to the extent it has been allowed.
Collected 2026-09-14T05:56:33Z. Source file · JSON