Cal. RTC § 19355
This is the official text of Cal. RTC § 19355, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to Section 19136 or any action of the Employment Development Department in refunding to the employer the excess tax withheld under Section 13020 of the Unemployment Insurance Code shall not constitute a determination of the correctness of the return of the taxpayer for purposes of this part.
Status: in_force · Read it on the official government site
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