Rev. & Tax. Code, § 19316 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19316
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing with Section 17001)), the running of any period specified in Section 19306, 19308, 19311, 19312, or 19313 shall be suspended during any period during which that individual taxpayer is “financially disabled” as defined in subdivision (b). The financial disability of an individual taxpayer shall be established in accordance with those procedures and requirements specified by the Franchise Tax Board.
(b) (1) For purposes of this section, except as otherwise provided in paragraph (2), an individual taxpayer is “financially disabled” if that individual taxpayer is unable to manage his or her financial affairs by reason of a medically determinable physical or mental impairment that is either deemed to be a terminal impairment or is expected to last for a continuous period of not less than 12 months.
(2) An individual taxpayer shall not be considered to be “financially disabled” for any period during which that individual’s spouse or any other person is legally authorized to act on that individual’s behalf in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim or refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
Notes and commentary — not statutory text
History
Added by Stats. 2002, Ch. 807, Sec. 15. Effective September 23, 2002.
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=19316.
- Text hash
- sha256 116e4ad5ad946f24cf4a35b550974b97e164fc331a04ee5e48fe7b133bb013b1
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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, § 19306Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19308Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19311Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19312Printed as Section 19306, 19308, 19311, 19312, or 19313
- Rev. & Tax. Code, § 19313Printed as Section 19306, 19308, 19311, 19312, or 19313
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 19316. Each shows the citation as that text prints it.
Revenue and Taxation Code
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