{"data":{"id":"us-ca/rtc-19321","jurisdiction":"us-ca","citation":"RTC § 19321","heading":"","body":"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.","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":"ac9dac86d11e0c383baec3d20246a193ed2cc83f6ca9f68d3303817d9add4309","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19316","next":"us-ca/rtc-19322"},"notice":"GroundRules: Original legal text. Not legal advice."}