ARTICLE 3. Suit for Refund
Article 3 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 19381–19394 · 13 sections
- § 19381 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 19382 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…
- § 19383 The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied,…
- § 19384 The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year from the date the…
- § 19385 If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer may, prior to mailing…
- § 19387 Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise…
- § 19388 Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General…
- § 19389 The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.
- § 19390 Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.
- § 19391 In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the…
- § 19392 If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and…
- § 19393 (a) Except as provided in subdivision (b), for the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction,…
- § 19394 If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the…