Rev. & Tax. Code, § 19311.5 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19311.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 18003, 18004, 18005, or 18006, a claim for credit or refund of an overpayment of income tax attributable to a credit allowable under any of these sections may be filed within one year from the date tax is paid to the other state or within the period provided in Section 19306, whichever period expires later.
(b) This section shall apply to taxes paid to another state on or after January 1, 2009.
Notes and commentary — not statutory text
History
Added by Stats. 2008, Ch. 305, Sec. 6. Effective January 1, 2009. Note: See Sec. 12 of Ch. 305.
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=19311.5.
- Text hash
- sha256 a129d6dc69f532e12229a7ee72044d9c5f6af5635ebfe374b56547804c13aeae
- 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, § 18001Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 18002Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 18003Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 18004Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 18005Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 18006Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006
- Rev. & Tax. Code, § 19306Printed 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.