Rev. & Tax. Code, § 19309 · Article 1. Claim for Refund

Rev. & Tax. Code, § 19309

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.

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&sectionNum=19309.
Text hash: sha256 78cf5c9d3aeceb7714e46d9a1db10f07254ceb0db1cea1691061903f627ebeb1
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Revenue and Taxation Code

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