yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 19335

Cal. Revenue and Taxation Code § 19335

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

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 19335, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921328
Permanent ID
ys:prov:921328@1
SHA-256
94220bf17e29a84cf175a144fcf9a6fcefc8e9554cdeb553fcbf9f96eee24d5a

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section 19031) of Chapter 4, a taxpayer pays the tax protested before the Franchise Tax Board acts upon the protest, or the board upon the appeal, the Franchise Tax Board or board shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.