Rev. & Tax. Code, § 19324 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19324
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board’s action upon the claim is final unless within the 90-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.
(b) If within the period set forth in Section 19384 for filing a suit for refund the Franchise Tax Board receives information which it determines clearly establishes that a disallowed claim should have been allowed, in whole or in part, the Franchise Tax Board shall credit the amount of the overpayment against any taxes due from the taxpayer under this part and the balance shall be refunded to the taxpayer.
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=19324.
- Text hash
- sha256 14af9ccb9d60aae6ee3fc507e13c38de2adc0c0bd9dad451cc3311fdc4023e09
- 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
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19324. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18570Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19141.6Printed as Section 19045 or 19324
- Rev. & Tax. Code, § 19322.1Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19717Printed as Section 19324
- Rev. & Tax. Code, § 21024Printed as Section 19045 or 19324
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.