Home › California › CA 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 › Cal. Rev. & Tax. Code § 19321
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19321
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.
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Nearby sections (25 sections) 19303 19304 19306 19307 19308 19309 19311 19311.5 19312 19313 19314 19316 19321 19322 19322.1 19323 19324 19325 19331 19332 19333 19334 19335 19340 19341 Full table of contents →