Revenue and Taxation Code section 19256

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).

Source: Section 19256, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19256.­ (updated Jun. 16, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 30, 2025

§ 19256's source at ca​.gov