Rev. & Tax. Code, § 19308 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19308
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Franchise Tax Board may mail a notice of proposed deficiency assessment under the same circumstances, if either of the following apply:
(a) The taxpayer has, within the period prescribed in Section 19306, agreed in writing, under Article 3 (commencing with Section 19031) of Chapter 4, to extend the time within which the Franchise Tax Board may propose a deficiency assessment.
(b) The taxpayer has agreed with the United States Commissioner of Internal Revenue for an extension (or renewals thereof) of the period for proposing and assessing deficiencies in federal income tax for any year.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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=19308.
- Text hash
- sha256 fc828fa80ae3e48ecace178f1c020045f4342531af19e707817300c8734b3ca3
- 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 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19308. 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, § 19052Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19309Printed as Section 19308
- Rev. & Tax. Code, § 19311Printed as Section 19306, 19307, 19308, or 19316 | Section 19306, 19307, or 19308
- Rev. & Tax. Code, § 19313Printed as Section 19306 or 19308
- Rev. & Tax. Code, § 19316Printed as Section 19306, 19308, 19311, 19312, or 19313
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.