{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19303","citation":"Rev. & Tax. Code, § 19303","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [19301. - 19368.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6/article-1"}],"history":"Added by Stats. 2006, Ch. 90, Sec. 1.   Effective January 1, 2007.","effective":"2007-01-01","html":"<p>The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section <a href=\"/rtc/18501\">18501</a>) of Chapter 2 of Part 10.2 of Division 2 to allow a taxpayer, who is an individual, to designate more than one account at financial institutions for direct deposit of the taxpayer’s refund.</p>","text":"The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section 18501) of Chapter 2 of Part 10.2 of Division 2 to allow a taxpayer, who is an individual, to designate more than one account at financial institutions for direct deposit of the taxpayer’s refund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-19303","source":"California Legislative Information bulk export (pubinfo)"}