Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19392 — Suit for Refund
Cal. Rev. & Tax. Code § 19392
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1998-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 and the remainder refunded to the taxpayer or his or her trust or estate, or in the case of a corporation, its successor through…
Citator
Cal. Rev. & Tax. Code § 19392 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
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 and the remainder refunded to the taxpayer or his or her trust or estate, or in the case of a corporation, its successor through reorganization, merger, or consolidation, or its stockholders upon dissolution, by the Treasurer on warrants drawn by the Controller.