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Cal. Revenue and Taxation Code § 19256

Cal. Revenue and Taxation Code § 19256

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

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Cal. Revenue and Taxation Code § 19256, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921271
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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).