California § 19052. 19052. (Amended by Stats. 2002, Ch. 374, Sec. 5.)

California Statutes

§ 19052. — 19052. (Amended by Stats. 2002, Ch. 374, Sec. 5.)

California § 19052.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 19052. (19052. (Amended by Stats. 2002, Ch. 374, Sec. 5.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 19052. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Legislative History

Amended by Stats. 2002, Ch. 374, Sec. 5. Effective January 1, 2003.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 19052., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19052..