California Revenue and Taxation Code

§ 19052

RTC § 19052 Effective Jan 1, 2003Div. 2 · Part 10.2 · Ch. 4 · Art. 3

Statute text

Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in accordance with Section 17052.6) may be made pursuant to Section 19054, and claimants shall have the right to claim a refund of adjusted amounts within the period provided in Section 19306, 19307, 19308, or 19311, whichever period expires later.

Legislative history

Amended by Stats. 2002, Ch. 374, Sec. 5. Effective January 1, 2003.