Rev. & Tax. Code, § 19351 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19351
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.
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=19351.
- Text hash
- sha256 042c3a1e578b35b97b151fc8cb49079f87e7934a2c3d0bf8808542bb485e5078
- 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, § 19066Printed as Section 19066
- Rev. & Tax. Code, § 19340Printed as Sections 19340, 19341, 19363, and 19391
- Rev. & Tax. Code, § 19341Printed as Sections 19340, 19341, 19363, and 19391
- Rev. & Tax. Code, § 19363Printed as Sections 19340, 19341, 19363, and 19391
- Rev. & Tax. Code, § 19391Printed as Sections 19340, 19341, 19363, and 19391
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.