CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
Cal. Revenue and Taxation Code - RTC 6.
in effectContents
article1.. ARTICLE 1. Claim for Refund [19301. - 19368.]article2.. ARTICLE 2. Suit for Tax [19371. - 19377.5.]article3.. ARTICLE 3. Suit for Refund [19381. - 19394.]article4.. ARTICLE 4. Recovery of Erroneous Refunds [19411. - 19413.]article5.. ARTICLE 5. Cancellations [19431. - 19431.]article6.. ARTICLE 6. Closing Agreements [19441. - 19443.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026