California Legal Codes and Statutes

§ 19321

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.

Cite this section

Cal. Rev. & Tax. Code § 19321 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-6-overpayments-and-refunds/article-1-claim-for-refund/section-19321

Other sections in Article 1 - Claim for Refund

§ 19301§ 19302§ 19303§ 19304§ 19306§ 19307§ 19308§ 19309§ 19311§ 19311.5…§ 19350§ 19351§ 19354§ 19355§ 19361§ 19362§ 19363§ 19364§ 19365§ 19368

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