Home/California/Statutes/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. 6.: CHAPTER 6. Overpayments and Refunds/Art. 1.: ARTICLE 1. Claim for Refund/§ 19321.
California Statutes

§ 19321. — 19321. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19321.
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 § 19321. (19321. (Added by Stats. 1993, Ch. 31, Sec. 26.)) 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 § 19321. (2026).

Text

A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to the extent it has been allowed.

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

Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 19321., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19321..