Chapter 6. Overpayments and Refunds
Article 1. Claim For Refund
- Ca. Rev. and Tax. Code § 19301 Credit For Amount of Overpayment
- Ca. Rev. and Tax. Code § 19302 Determination that Taxpayer Paid Amount Not Required to Be Paid
- Ca. Rev. and Tax. Code § 19303 Revision of Returns
- Ca. Rev. and Tax. Code § 19304 Revision of Taxpayer Form Instructions
- Ca. Rev. and Tax. Code § 19306 Limitations Period
- Ca. Rev. and Tax. Code § 19307 Claim For Refund
- Ca. Rev. and Tax. Code § 19308 Period Within Which Claim For Credit Or Refund May Filed Or Credit Or Refund Allowed Or Made If No Claim Is Filed
- Ca. Rev. and Tax. Code § 19309 Applicability of Section 19306
- Ca. Rev. and Tax. Code § 19311 Limitations Period For Claim For Credit Or Refund Resulting From Adjustment
- Ca. Rev. and Tax. Code § 19311.5 Limitations Period For Claim For Credit Or Refund of Overpayment of Income Tax Attributable to Credit Allowed For Taxes Paid to Another State
- Ca. Rev. and Tax. Code § 19312 Limitations Period For Filing Claim For Credit Or Refund Related to Worthless Debt
- Ca. Rev. and Tax. Code § 19313 Limitations Period For Claim For Credit Or Refund of Overpayment Attributable to Partnership Item of Federally Registered Partnership
- Ca. Rev. and Tax. Code § 19314 Offset
- Ca. Rev. and Tax. Code § 19316 Suspension of Limitations Period If Individual Taxpayer Is Financially Disabled
- Ca. Rev. and Tax. Code § 19321 Refund Claim Upon Which Action Has Become Final
- Ca. Rev. and Tax. Code § 19322 Claim For Refund
- Ca. Rev. and Tax. Code § 19322.1 Claim For Refund Made In Case In Which Payment of Entire Tax Assessed Or Asserted Has Not Been Made
- Ca. Rev. and Tax. Code § 19323 Notice of Disallowance of Claim For Refund
- Ca. Rev. and Tax. Code § 19324 Finality of Action Upon Claim
- Ca. Rev. and Tax. Code § 19325 No Interest On Claim For Credit Or Refund Based Upon Overpayment Which Is Result of Federal Law
- Ca. Rev. and Tax. Code § 19331 Failure to Mail Notice of Action On Refund Claim
- Ca. Rev. and Tax. Code § 19332 Providing Copies of Appeal and Supporting Documents to State Board of Equalization and Franchise Tax Board
- Ca. Rev. and Tax. Code § 19333 Hearing and Determination of Appeal
- Ca. Rev. and Tax. Code § 19334 Finality of Determination of Board
- Ca. Rev. and Tax. Code § 19335 Payment of Tax Protested
- Ca. Rev. and Tax. Code § 19340 Interest On Overpayment
- Ca. Rev. and Tax. Code § 19341 No Interest On Overpayment Or Refund
- Ca. Rev. and Tax. Code § 19342 Notice of Disallowance of Interest
- Ca. Rev. and Tax. Code § 19343 Finality of Action Upon Disallowance of Interest
- Ca. Rev. and Tax. Code § 19344 Providing Copies of Appeal and Supporting Documents to State Board of Equalization and Franchise Tax Board
- Ca. Rev. and Tax. Code § 19345 Hearing and Determination
- Ca. Rev. and Tax. Code § 19346 Finality of Determination
- Ca. Rev. and Tax. Code § 19347 Action Against Franchise Tax Board
- Ca. Rev. and Tax. Code § 19348 Notice of Action of Disallowance of Interest On Refund Claim
- Ca. Rev. and Tax. Code § 19349 Payment Not Made Incident to Discharge of an Actual Liability
- Ca. Rev. and Tax. Code § 19350 No Interest If Credit Or Refund of Overpayment Barred
- Ca. Rev. and Tax. Code § 19351 Applicability of Section 19066
- Ca. Rev. and Tax. Code § 19354 Excess of Credit For Tax Withheld Or Refundable Tax Credit Considered Overpayment
- Ca. Rev. and Tax. Code § 19355 Refund of Excess of Tax Withheld Or Estimated Tax Not Determination of Correctness of Return
- Ca. Rev. and Tax. Code § 19361 Refund to Employer Or Withholding Agent
- Ca. Rev. and Tax. Code § 19362 Regulations Providing For Crediting Against Estimated Tax Amount of Overpayment
- Ca. Rev. and Tax. Code § 19363 Credits Or Refunds For Overpayments of Estimated Tax
- Ca. Rev. and Tax. Code § 19364 Overpayment of Tax Claimed As Credit Against Estimated Tax
- Ca. Rev. and Tax. Code § 19365 Application For Transfer of Overpayment of Estimated Tax By "S" Corporation
- Ca. Rev. and Tax. Code § 19368 Erroneous Refund Or Credit
Article 2. Suit For Tax
- Ca. Rev. and Tax. Code § 19371 Action to Recover Taxes, Penalties, and Interest Due and Unpaid
- Ca. Rev. and Tax. Code § 19372 Prosecution of Action; Place of Trial
- Ca. Rev. and Tax. Code § 19373 Issuance of Writ of Attachment
- Ca. Rev. and Tax. Code § 19374 Certificate As Prima Facie Evidence
- Ca. Rev. and Tax. Code § 19375 Appropriate Action
- Ca. Rev. and Tax. Code § 19376 Agreement Regarding Debt Collection Services
- Ca. Rev. and Tax. Code § 19377 Agreement Regarding Collection of Delinquent Accounts
- Ca. Rev. and Tax. Code § 19377.5 Agreement With Irs Or Other State For Purpose of Collecting Delinquent Tax Debts
- Ca. Rev. and Tax. Code § 19378 Delinquent Tax Collection Fund,
Article 3. Suit For Refund
- Ca. Rev. and Tax. Code § 19381 No Injunction Or Writ of Mandate Preventing Or Enjoining Assessment Or Collection of Tax; Action to Determine Residence
- Ca. Rev. and Tax. Code § 19382 Action Against Franchise Tax Board For Recovery of Amount Paid
- Ca. Rev. and Tax. Code § 19383 Credit of Overpayment Deemed to Be Payment
- Ca. Rev. and Tax. Code § 19384 Limitations Period For Action Against Franchise Tax Board
- Ca. Rev. and Tax. Code § 19385 Failure to Mail Notice of Action On Refund Claim; Action Against Franchise Tax Board
- Ca. Rev. and Tax. Code § 19387 Service Upon Franchise Tax Board
- Ca. Rev. and Tax. Code § 19388 Commencement and Trial In City Or County In Which Attorney General Maintains Office
- Ca. Rev. and Tax. Code § 19389 Defense of Action
- Ca. Rev. and Tax. Code § 19390 Bar Against Recovery of Taxes
- Ca. Rev. and Tax. Code § 19391 Interest
- Ca. Rev. and Tax. Code § 19392 Judgment Rendered Against Franchise Tax Board
- Ca. Rev. and Tax. Code § 19393 Recomputation of Tax of Favored Taxpayer
- Ca. Rev. and Tax. Code § 19394 Recomputation of Fee of Disfavored Taxpayer
Article 5. Cancellations