BlackletterCalifornia law

Revenue and Taxation Code § 19321

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19321Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to the extent it has been allowed.