Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax computed and assessed is void in whole or in part may bring an action, upon the grounds set forth in that claim for refund, against the Franchise Tax Board for the recovery of the whole or any part of the amount paid.
Cal. Rev. & Tax. Code § 19382
Suit for Refund
Applied in 7 court decisions — leading case 155 Cal. App. 4th 704 - Sahadi v. Scheaffer (2007)
Most recently applied in In re Franchise Tax Bd. Ltd. Liab. Corp. Tax Refund Cases (July 2018)
Added by Stats. 1993, Ch. 31, Sec. 26
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.