California § 19308 - The period within which a claim for credit or refund may be filed, or credit or r
Full text of California Public Contract Code - PCC § 19308 — The period within which a claim for credit or refund may be filed, or credit or r, with citation guidance and answers to common questions.
§ 19308. The period within which a claim for credit or refund may be filed, or credit or r
The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Franchise Tax Board may mail a notice of proposed deficiency assessment under the same circumstances, if either of the following apply: (a) The taxpayer has, within the period prescribed in Section 19306, agreed in writing, under Article 3 (commencing with Section 19031) of Chapter 4, to extend the time within which the Franchise Tax Board may propose a deficiency assessment. (b) The taxpayer has agreed with the United States Commissioner of Internal Revenue for an extension (or renewals thereof) of the period for proposing and assessing deficiencies in federal income tax for any year.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19308
What does Public Contract Code - PCC § 19308 cover?
Section 19308 ("The period within which a claim for credit or refund may be filed, or credit or r") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19308?
A common citation format is "Public Contract Code - PCC § 19308" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19308 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.