Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19302 — Claim for Refund
Cal. Rev. & Tax. Code § 19302
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-22
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the…
Citator
Cal. Rev. & Tax. Code § 19302 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
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 set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the amount was paid or refund the amount or the balance to the taxpayer or the taxpayer’s successors, administrators, or executors.