DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 6. Overpayments and Refunds 19301-19443›ARTICLE 1. Claim for Refund 19301-19368
§ 19302
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall set forth that fact in its records and may either credit the amount on any amounts then due and payable under this part from the taxpayer by whom the amount was paid or refund the amount or the balance to the taxpayer or the taxpayer’s successors, administrators, or executors.
(Amended by Stats. 1994, Ch. 726, Sec. 35. Effective September 22, 1994.)
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