Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19335 — Claim for Refund
Cal. Rev. & Tax. Code § 19335
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 19031) of Chapter 4, a taxpayer pays the tax protested before the Franchise Tax Board acts upon the protest, or the board upon the appeal, the Franchise Tax…
Citator
Cal. Rev. & Tax. Code § 19335 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
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 19031) of Chapter 4, a taxpayer pays the tax protested before the Franchise Tax Board acts upon the protest, or the board upon the appeal, the Franchise Tax Board or board shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.