California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 19301.
  (a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpayment of any liability imposed under...
• Section 19302.
  If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall...
• Section 19303.
  The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section 18501) of Chapter 2 of Part 10.2...
• Section 19304.
  (a) The Franchise Tax Board shall revise taxpayer form instructions, for returns required to be filed, pursuant to Article 1 (commencing with Section 18501) of Chapter...
• Section 19306.
  (a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed within...
• Section 19307.
  For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by...
• Section 19308.
  The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed,...
• Section 19309.
  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.(Added...
• Section 19311.
  (a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or other officer of the United States or other competent...
• Section 19311.5.
  (a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 18003, 18004, 18005, or 18006, a claim for credit...
• Section 19312.
  Insofar as the claim for credit or refund relates to an overpayment on account of the deductibility, under Section 24348 of this code or Section...
• Section 19313.
  (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any...
• Section 19314.
  (a) Notwithstanding any statute of limitations otherwise provided for in this part, any overpayment due a taxpayer for any year, shall be allowed as an offset...
• Section 19316.
  (a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing with Section 17001)), the running of any period specified...
• Section 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...
• Section 19322.
  Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds...
• Section 19322.1.
  (a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax...
• Section 19323.
  (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.(b) The amendments made...
• Section 19324.
  (a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board’s action upon the...
• Section 19325.
  No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of...
• Section 19331.
  If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim is filed, the taxpayer...
• Section 19332.
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• Section 19333.
  The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• Section 19334.
  The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the...
• Section 19335.
  If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section...
• Section 19340.
  Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual rate established pursuant to Section 19521 as...
• Section 19341.
  (a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or credited within 90 days after the return is...
• Section 19342.
  If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.(Added by Stats. 1993, Ch. 31, Sec. 26....
• Section 19343.
  At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of...
• Section 19344.
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• Section 19345.
  The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• Section 19346.
  The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise...
• Section 19347.
  Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing interest upon any refund claim, or, in the case...
• Section 19348.
  If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund claim within six months after the interest...
• Section 19349.
  A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law,...
• Section 19350.
  If a credit or refund of any part of an overpayment would be barred under Section 19306, except for Section 19312, no interest shall be...
• Section 19351.
  The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date...
• Section 19354.
  If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable...
• Section 19355.
  Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to...
• Section 19361.
  In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to...
• Section 19362.
  The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined...
• Section 19363.
  Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as...
• Section 19364.
  If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment...
• Section 19365.
  (a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2002 under Chapter 4.5 (commencing with Section 23800) of...
• Section 19368.
  (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the amount...

Last modified: October 22, 2018