California Revenue and Taxation Code ARTICLE 3 - Suit for Refund

• Section 19381.
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• Section 19382.
  Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer...
• Section 19383.
  The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the...
• Section 19384.
  The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year...
• Section 19385.
  If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer...
• Section 19387.
  Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon...
• Section 19388.
  Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the...
• Section 19389.
  The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective...
• Section 19390.
  Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.(Added by Stats. 1993, Ch....
• Section 19391.
  In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon...
• Section 19392.
  If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer...
• Section 19393.
  For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction, credit or exclusion provided for...
• Section 19394.
  If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the...

Last modified: October 22, 2018