Article 3 - SUIT FOR REFUND
- Section 19381 - No injunction or writ of mandate preventing or enjoining assessment or collection of tax; action to determine residence
- Section 19382 - Action against Franchise Tax Board for recovery of amount paid
- Section 19383 - Credit of overpayment deemed to be payment
- Section 19384 - Limitations period for action against Franchise Tax Board
- Section 19385 - Failure to mail notice of action on refund claim; action against Franchise Tax Board
- Section 19387 - Service upon Franchise Tax Board
- Section 19388 - Commencement and trial in city or county in which Attorney General maintains office
- Section 19389 - Defense of action
- Section 19390 - Bar against recovery of taxes
- Section 19391 - Interest
- Section 19392 - Judgment rendered against Franchise Tax Board
- Section 19393 - Recomputation of tax of favored taxpayer
- Section 19394 - Recomputation of fee of disfavored taxpayer