Cal. Rev. & Tax. Code § 19321

Current through the 2023 Legislative Session.

Section 19321 - Refund claim upon which action has become final

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.

Ca. Rev. and Tax. Code § 19321

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