Rev. & Tax. Code, § 19382 · Article 3. Suit for Refund
Rev. & Tax. Code, § 19382
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax computed and assessed is void in whole or in part may bring an action, upon the grounds set forth in that claim for refund, against the Franchise Tax Board for the recovery of the whole or any part of the amount paid.
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=19382.
- Text hash
- sha256 63f477d28783333092515f9bf10aa7caf9f69dcf40b99fd53914e09dbc8aa8e6
- 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 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19382. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 19043.5Printed as Section 19382
- Rev. & Tax. Code, § 19141.6Printed as Section 19382
- Rev. & Tax. Code, § 19384Printed as Section 19382
- Rev. & Tax. Code, § 19802Printed as Section 19382
- Rev. & Tax. Code, § 21015.6Printed as Section 19382
- Rev. & Tax. Code, § 24465Printed as Section 19382 or 19385
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.