Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19321 — Claim for Refund
Cal. Rev. & Tax. Code § 19321
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 19321 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
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.