Rev. & Tax. Code, § 17061 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 17061
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance Code, there shall be a credit against the tax imposed under this part in the amount of such refund. If the tax due after deduction of any other credit under this part is less than the credit allowable pursuant to this section, the difference shall be a tax refund.
(b) If the Franchise Tax Board disallows the refund or credit provided for by this section, the Franchise Tax Board shall notify the claimant accordingly. The Franchise Tax Board’s action upon the credit or refund is final unless the claimant files a protest with the Director of Employment Development pursuant to Section 1176.5 of the Unemployment Insurance Code. None of the remedies provided by this part shall be available to such claimant.
Notes and commentary — not statutory text
History
Amended by Stats. 1977, Ch. 1252.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17061.
- Text hash
- sha256 63ae1b094a02c162f0d41facde9e0a5a40f743c7a036fd6786ddb95b5050925a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 17061. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039Printed as Section 17061 | Sections 17061
- Rev. & Tax. Code, § 17039.2Printed as Section 17061
- Rev. & Tax. Code, § 17039.3Printed as Section 17061
- Rev. & Tax. Code, § 17039.4Printed as Section 17061
- Rev. & Tax. Code, § 17039.6Printed as Section 17061
- Rev. & Tax. Code, § 19519Printed as Section 17061 of this code
Unemployment Insurance Code
- Unemp. Ins. Code, § 1176.5Printed as Section 17061 of the Revenue and Taxation Code
- Unemp. Ins. Code, § 1185Printed as Section 17061 of the Revenue and Taxation Code
- Unemp. Ins. Code, § 3012Printed as Section 17061 of the Revenue and Taxation Code
- Unemp. Ins. Code, § 3013Printed as Sections 17061 and 17061.5 of the Revenue and Taxation Code
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