Revenue and Taxation Code section 19321

A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to the extent it has been allowed.

Source: Section 19321, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19321. (updated Jun. 16, 1993; accessed Dec. 1, 2025).

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Verified:
Dec. 1, 2025

§ 19321's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19321

Original Source: Section 19321, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19321. (last accessed May 12, 2025).