Rev. & Tax. Code, § 19306 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19306
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed within the time prescribed by Section 18567 or 18604, whichever is applicable), four years from the last day prescribed for filing the return (determined without regard to any extension of time for filing the return), or after one year from the date of the overpayment, whichever period expires later, unless before the expiration of that period a claim therefor is filed by the taxpayer, or unless before the expiration of that period the Franchise Tax Board allows a credit, makes a refund, or mails a notice of proposed overpayment on a preprinted form prescribed by the Franchise Tax Board.
(b) The amendments to this section by the act adding this subdivision shall be applied to all claims and refunds, without regard to taxable year, for which the statute of limitations has not expired on the date that this act takes effect.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 543, Sec. 12. Effective January 1, 2002.
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=19306.
- Text hash
- sha256 5d5e49ed1570f786eb8da95b92ec82b68f1f6639cb618845bb0d4c25545a76ee
- 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 20 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19306. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17054Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 18405.1Printed as Sections 19057 and 19306
- Rev. & Tax. Code, § 18533Printed as Section 19306
- Rev. & Tax. Code, § 18570Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19002Printed as Section 19306 | Sections 19306 and 19340
- Rev. & Tax. Code, § 19041.5Printed as Section 19306 | Section 19306, 19335, or 19384
- Rev. & Tax. Code, § 19052Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19066Printed as Section 19306
- Rev. & Tax. Code, § 19307Printed as Section 19306
- Rev. & Tax. Code, § 19308Printed as Section 19306
- Rev. & Tax. Code, § 19309Printed as Section 19306
- Rev. & Tax. Code, § 19311Printed as Section 19306, 19307, 19308, or 19316 | Section 19306, 19307, or 19308
- Rev. & Tax. Code, § 19311.5Printed as Section 19306
- Rev. & Tax. Code, § 19312Printed as Section 19306
- Rev. & Tax. Code, § 19313Printed as Section 19306 or 19308
- Rev. & Tax. Code, § 19314Printed as Section 19306
- Rev. & Tax. Code, § 19316Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19321Printed as Section 19306
- Rev. & Tax. Code, § 19322.1Printed as Section 19306
- Rev. & Tax. Code, § 19350Printed as Section 19306
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.