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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 6 - Overpayments and Refunds
- ARTICLE 1 - Claim for Refund 19301-19368
- ARTICLE 2 - Suit for Tax 19371-19378
- ARTICLE 3 - Suit for Refund 19381-19394
- ARTICLE 4 - Recovery of Erroneous Refunds 19411-19413
- ARTICLE 5 - Cancellations 19431
- ARTICLE 6 - Closing Agreements 19441-19443
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