Article 1 - CLAIM FOR REFUND

Section 19301 - Credit for amount of overpayment
Section 19302 - Determination that taxpayer paid amount not required to be paid
Section 19303 - Revision of returns
Section 19304 - Revision of taxpayer form instructions
Section 19306 - Limitations period
Section 19307 - Claim for refund
Section 19308 - Period within which claim for credit or refund may filed or credit or refund allowed or made if no claim is filed
Section 19309 - Applicability of Section 19306
Section 19311 - Limitations period for claim for credit or refund resulting from adjustment
Section 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
Section 19312 - Limitations period for filing claim for credit or refund related to worthless debt
Section 19313 - Limitations period for claim for credit or refund of overpayment attributable to partnership item of federally registered partnership
Section 19314 - Offset
Section 19316 - Suspension of limitations period if individual taxpayer is financially disabled
Section 19321 - Refund claim upon which action has become final
Section 19322 - Claim for refund
Section 19322.1 - Claim for refund made in case in which payment of entire tax assessed or asserted has not been made
Section 19323 - Notice of disallowance of claim for refund
Section 19324 - Finality of action upon claim
Section 19325 - No interest on claim for credit or refund based upon overpayment which is result of federal law
Section 19331 - Failure to mail notice of action on refund claim
Section 19332 - Providing copies of appeal and supporting documents to State Board of Equalization and Franchise Tax Board
Section 19333 - Hearing and determination of appeal
Section 19334 - Finality of determination of board
Section 19335 - Payment of tax protested
Section 19340 - Interest on overpayment
Section 19341 - No interest on overpayment or refund
Section 19342 - Notice of disallowance of interest
Section 19343 - Finality of action upon disallowance of interest
Section 19344 - Providing copies of appeal and supporting documents to State Board of Equalization and Franchise Tax Board
Section 19345 - Hearing and determination
Section 19346 - Finality of determination
Section 19347 - Action against Franchise Tax Board
Section 19348 - Notice of action of disallowance of interest on refund claim
Section 19349 - Payment not made incident to discharge of an actual liability
Section 19350 - No interest if credit or refund of overpayment barred
Section 19351 - Applicability of Section 19066
Section 19354 - Excess of credit for tax withheld or refundable tax credit considered overpayment
Section 19355 - Refund of excess of tax withheld or estimated tax not determination of correctness of return
Section 19361 - Refund to employer or withholding agent
Section 19362 - Regulations providing for crediting against estimated tax amount of overpayment
Section 19363 - Credits or refunds for overpayments of estimated tax
Section 19364 - Overpayment of tax claimed as credit against estimated tax
Section 19365 - Application for transfer of overpayment of estimated tax by "S" corporation
Section 19368 - Erroneous refund or credit