{"data":{"id":"us-ca/rtc-19309","jurisdiction":"us-ca","citation":"RTC § 19309","heading":"","body":"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.","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 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 1. Claim for Refund [19301. - 19368.]"],"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":"78cf5c9d3aeceb7714e46d9a1db10f07254ceb0db1cea1691061903f627ebeb1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19308","next":"us-ca/rtc-19311"},"notice":"GroundRules: Original legal text. Not legal advice."}