California § 19382 - Except as provided in Section 19385, after payment of the tax and denial by the F
Full text of California Public Contract Code - PCC § 19382 — Except as provided in Section 19385, after payment of the tax and denial by the F, with citation guidance and answers to common questions.
§ 19382. Except as provided in Section 19385, after payment of the tax and denial by the F
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19382
What does Public Contract Code - PCC § 19382 cover?
Section 19382 ("Except as provided in Section 19385, after payment of the tax and denial by the F") 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 § 19382?
A common citation format is "Public Contract Code - PCC § 19382" (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 § 19382 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.