Revenue and Taxation Code section 19309

Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.

Source: Section 19309, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19309. (updated Jun. 16, 1993; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 19309's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19309

Original Source: Section 19309, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19309. (last accessed May 12, 2025).