Section 19321.

Cal. Revenue and Taxation Code - RTC § 19321.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 19306.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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