Rev. & Tax. Code, § 19052 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19052
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2002, Ch. 374, Sec. 5. Effective January 1, 2003.
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=19052.
- Text hash
- sha256 7374b414ceb2da32c679873e013cfbb2138ad47624d73517a72497213cb8ecdb
- 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.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17052.6Printed as Section 17052.6
- Rev. & Tax. Code, § 19054Printed as Section 19054
- Rev. & Tax. Code, § 19306Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19307Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19308Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19311Printed as Section 19306, 19307, 19308, or 19311
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