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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
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Chapter 6. Overpayments and Refunds |
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ARTICLE 5. Cancellations |
| Section 19431. |
| ( Article 5 added by Stats. 1993, Ch. 31, Sec. 26. ) |