California § 19392. 19392. (Amended by Stats. 1997, Ch. 605, Sec. 37.)

California Statutes

§ 19392. — 19392. (Amended by Stats. 1997, Ch. 605, Sec. 37.)

California § 19392.

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. 3.ARTICLE 3. Suit for Refund

This text of California § 19392. (19392. (Amended by Stats. 1997, Ch. 605, Sec. 37.)) 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 § 19392. (2026).

Text

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.

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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.

Legislative History

Amended by Stats. 1997, Ch. 605, Sec. 37. Effective January 1, 1998.

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California § 19392., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19392..