California Statutes
§ 19052. — 19052. (Amended by Stats. 2002, Ch. 374, Sec. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 4. CHAPTER 4. Payments and Assessments·Art. 3. ARTICLE 3. Deficiency Assessments
Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in accordance with Section 17052.6) may be made pursuant to Section 19054, and claimants shall have the right to claim a refund of adjusted amounts within the period provided in Section 19306, 19307, 19308, or 19311, whichever period expires later.
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California § 19052. (19052. (Amended by Stats. 2002, Ch. 374, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2002, Ch. 374, Sec. 5. Effective January 1, 2003.