Rev. & Tax. Code, § 19311 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19311
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, a claim for credit or refund resulting from the adjustment may be filed by the taxpayer within two years from the date of the final federal determination (as defined in Section 18622 or 18622.5), or within the period provided in Section 19306, 19307, 19308, or 19316, whichever period expires later.
(2) Within two years of the date of the final determination (as defined in Section 18622 or 18622.5) or within the period provided in Section 19306, 19307, or 19308, whichever period expires later, the Franchise Tax Board may allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination.
(b) The amendments made by the act adding this paragraph shall apply, without regard to taxable year, to federal determinations that become final on or after January 1, 2002.
(c) For adjustments resulting in a tax imposed under paragraph (1) of subdivision (c) of Section 18622.5, paragraph (1) of subdivision (a) is modified by substituting “partnership” for “taxpayer.”
Notes and commentary — not statutory text
History
Amended by Stats. 2026, Ch. 236, Sec. 32. (SB 1435) Effective September 14, 2026. Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46\nof Stats. 2026, Ch. 236.
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=19311.
- Text hash
- sha256 d066be3550aa54d4ddec5432a43ce561609e48066596ce788805e5f273ce151b
- 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, § 18622Printed as Section 18622 or 18622.5
- Rev. & Tax. Code, § 18622.5Printed as Section 18622 or 18622.5 | Section 18622.5
- Rev. & Tax. Code, § 19306Printed as Section 19306, 19307, 19308, or 19316 | Section 19306, 19307, or 19308
- Rev. & Tax. Code, § 19307Printed as Section 19306, 19307, 19308, or 19316 | Section 19306, 19307, or 19308
- Rev. & Tax. Code, § 19308Printed as Section 19306, 19307, 19308, or 19316 | Section 19306, 19307, or 19308
- Rev. & Tax. Code, § 19316Printed as Section 19306, 19307, 19308, or 19316
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19311. 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, § 18622.5Printed as Section 19311
- Rev. & Tax. Code, § 19052Printed as Section 19306, 19307, 19308, or 19311
- Rev. & Tax. Code, § 19316Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19442Printed as Section 19059, 19060, or 19311
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.