Section 19256.

Cal. Revenue and Taxation Code - RTC § 19256.
in effect
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The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), disregard a fractional part of a dollar unless it amounts to fifty cents ($0.50) or more, in which case it shall be increased to one dollar ($1).

References

referencesCal. Revenue and Taxation Code - RTC § 17001.
referencesCal. Revenue and Taxation Code - RTC § 23001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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