Rev. & Tax. Code, § 19342 · Article 1. Claim for Refund

Rev. & Tax. Code, § 19342

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.

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&sectionNum=19342.
Text hash: sha256 d99f211f13da936949cbbc472725c24c1debec3e84281a5e00c517c22537fba0
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 19342. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 19343Printed as Section 19342

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.