CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 19301–19443 · 73 sections
ARTICLE 1. Claim for Refund §§ 19301–19368 · 45 sections
- § 19301 (a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpayment of any liability imposed under Part 10 (commencing…
- § 19302 If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that…
- § 19303 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…
- § 19304 (a) The Franchise Tax Board shall revise taxpayer form instructions, for returns required to be filed, pursuant to Article 1 (commencing with Section 18501) of…
- § 19306 (a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed within the time prescribed by…
- § 19307 For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by Section 19002…
- § 19308 The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which…
- § 19309 Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.
- § 19311 (a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or other officer of the United States or other competent…
- § 19311.5 (a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 18003, 18004, 18005, or 18006, a claim for credit or refund of…
- § 19312 Insofar as the claim for credit or refund relates to an overpayment on account of the deductibility, under Section 24348 of this code or Section 166 of the…
- § 19313 (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any person, the period…
- § 19314 (a) Notwithstanding any statute of limitations otherwise provided for in this part, any overpayment due a taxpayer for any year, shall be allowed as an offset…
- § 19316 (a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing with Section 17001)), the running of any period specified in…
- § 19321 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…
- § 19322 Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds…
- § 19322.1 (a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax assessed or asserted has…
- § 19323 (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance. (b)…
- § 19324 (a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board’s action upon the claim is…
- § 19325 No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including…
- § 19331 If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim is filed, the taxpayer may prior to mailing of…
- § 19332 Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.…
- § 19333 The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the…
- § 19334 The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or…
- § 19335 If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section 19031) of Chapter 4, a…
- § 19340 Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual rate established pursuant to Section 19521 as follows: (a)…
- § 19341 (a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or credited within 90 days after the return is filed, or within…
- § 19342 If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.
- § 19343 At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board’s action upon the disallowance of the interest…
- § 19344 Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California.…
- § 19345 The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons…
- § 19346 The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise Tax…
- § 19347 Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing interest upon any refund claim, or, in the case of an appeal to…
- § 19348 If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund claim within six months after the interest was claimed, the…
- § 19349 A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment…
- § 19350 If a credit or refund of any part of an overpayment would be barred under Section 19306, except for Section 19312, no interest shall be allowed or paid with…
- § 19351 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…
- § 19354 If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit…
- § 19355 Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to Section 19136 or…
- § 19361 In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to the withholding agent, as the case…
- § 19362 The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount…
- § 19363 Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for…
- § 19364 If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment of the tax…
- § 19365 (a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2002 under Chapter 4.5 (commencing with Section 23800) of…
- § 19368 (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the amount erroneously made or…
ARTICLE 2. Suit for Tax §§ 19371–19377.5 · 8 sections
- § 19371 (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force…
- § 19372 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the…
- § 19373 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
- § 19374 In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of…
- § 19375 The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action,…
- § 19376 (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private…
- § 19377 (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts…
- § 19377.5 (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured by income…
ARTICLE 3. Suit for Refund §§ 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…
ARTICLE 4. Recovery of Erroneous Refunds §§ 19411–19413 · 3 sections
- § 19411 (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any third party,…
- § 19412 The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.
- § 19413 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to…
ARTICLE 5. Cancellations § 19431 · 1 section
- § 19431 If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall…
ARTICLE 6. Closing Agreements §§ 19441–19443 · 3 sections
- § 19441 (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person…
- § 19442 (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section…
- § 19443 (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the…