California § 19302. 19302. (Amended by Stats. 1994, Ch. 726, Sec. 35.)

California Statutes

§ 19302. — 19302. (Amended by Stats. 1994, Ch. 726, Sec. 35.)

California § 19302.

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. 6.CHAPTER 6. Overpayments and Refunds

Art. 1.ARTICLE 1. Claim for Refund

This text of California § 19302. (19302. (Amended by Stats. 1994, Ch. 726, Sec. 35.)) 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 § 19302. (2026).

Text

If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the amount was paid or refund the amount or the balance to the taxpayer or the taxpayer’s successors, administrators, or executors.

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If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the amount was paid or refund the amount or the balance to the taxpayer or the taxpayer’s successors, administrators, or executors.

Legislative History

Amended by Stats. 1994, Ch. 726, Sec. 35. Effective September 22, 1994.

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California § 19302., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19302..