Rev. & Tax. Code, § 19313 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19313
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any person, the period for filing a claim for credit or refund of any overpayment attributable to any partnership item of a federally registered partnership shall not expire before the later of the following:
(1) The date which is five years after the date prescribed by law (including extensions thereof) for filing the partnership return for the partnership taxable year in which the item arose.
(2) If an agreement under Section 6501(c)(4) of the Internal Revenue Code of 1954 extending the period for the assessment of any deficiency attributable to the partnership item is made before the date specified in paragraph (1), the date six months after the expiration of the extension.
In any case to which the preceding sentence applies, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in Section 19306 or 19308, whichever is applicable.
(b) For purposes of this subdivision, “partnership item” and “federally registered partnership” have the same meanings as when used in Section 19063.
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=19313.
- Text hash
- sha256 7d6195fb65c828a8072f683e0462bb6f35bffb28e8df9261a1541d2708e4d2a0
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- 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, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001)
- Rev. & Tax. Code, § 19063Printed as Section 19063
- Rev. & Tax. Code, § 19306Printed as Section 19306 or 19308
- Rev. & Tax. Code, § 19308Printed as Section 19306 or 19308
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 19313. Each shows the citation as that text prints it.
Revenue and Taxation Code
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