Section 19307.

Cal. Revenue and Taxation Code - RTC § 19307.
in effect
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For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by Section 19002 or estimated tax paid pursuant to Section 19023, 19024, or 19136 in excess of the tax due, shall be considered a claim for refund of the excess if the amount thereof is more than one dollar ($1). No refund of tax withheld or estimated tax paid shall be allowed to an employee or taxpayer who fails to file a return for the taxable year in respect of which the tax withheld or estimated tax was allowable as a credit.

References

referencesCal. Revenue and Taxation Code - RTC § 19306.
referencesCal. Revenue and Taxation Code - RTC § 19002.
referencesCal. Revenue and Taxation Code - RTC § 19023.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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