{"data":{"id":"us-ca/rtc-19256","jurisdiction":"us-ca","citation":"RTC § 19256","heading":"","body":"The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), disregard a fractional part of a dollar unless it amounts to fifty cents ($0.50) or more, in which case it shall be increased to one dollar ($1).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 5. Collection of Tax [19201. - 19298.]","ARTICLE 4. Miscellaneous Provisions [19251. - 19266.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"12b8dcdd76eb2462c410962aa8db8dad228347d524ad299a670feec795e7be0d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19255","next":"us-ca/rtc-19262"},"notice":"GroundRules: Original legal text. Not legal advice."}