California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 6 - Overpayments and Refunds › Article 1 - Claim for Refund › Section 19322 - Refund Claim Form

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Grounds
					 set forth in claim. No refund or credit will be allowed after the expiration of
					 the statutory period of limitation applicable to the filing of a claim therefor
					 except upon one or more of the grounds set forth in a claim filed before the
					 expiration of such period. (See Sections
					 19306-19314 of the Revenue ands
					 Taxation Code.) The claim must set forth in detail each ground upon which a
					 refund or credit is claimed and facts sufficient to apprise the Franchise Tax
					 Board of the exact basis thereof. The claim should be filed on Form 540X with
					 all supporting documentation attached. A separate form should be used for each
					 taxable year or period.
(b)
					 Taxpayers may not, on their own initiative, offset an overpayment for one year
					 or in one installment against taxes due for another year or in another
					 installment. The full amount of the tax or any installment thereof for each
					 year must be paid notwithstanding that an overpayment may have been made,
					 unless the taxpayer has filed a claim for refund of the overpayment and has
					 been notified that the overpayment has been credited on the tax or installment
					 due. See Sections
					 19107-
					 19110
					 of the Revenue and Taxation Code.
(c) Fiduciaries. If a refund claim is filed
					 by a legal representative of a deceased individual, certified copies of the
					 letters testamentary, letters of administration, or other similar evidence must
					 be annexed to the claim to show the authority of the executor, administrator,
					 or other fiduciary by whom the claim is filed. If an executor, administrator,
					 guardian, trustee, receiver, or other fiduciary files a return and thereafter a
					 refund claim is filed by the same fiduciary, documentary evidence to establish
					 the legal authority of the fiduciary may be requested but need not accompany
					 the claim, provided a statement is made in the claim showing that the return
					 was filed by the fiduciary and that the latter is still acting. In such cases,
					 if a refund or interest is to be paid, letters testamentary, letters of
					 administration, or other evidence may be required, but should be submitted only
					 upon the receipt of a specific request therefor. If a claim is filed by a
					 fiduciary other than the one by whom the return was filed, the necessary
					 documentary evidence should accompany the claim.
(d) Hearings. Although the law does not
					 specifically provide for oral hearings before the Franchise Tax Board acts on
					 claims for refund, a hearing may be arranged at such time and place as the
					 Franchise Tax Board may determine if requested by the taxpayer.
1. Change
						without regulatory effect renumbering former section
						19055 to new section
						19322, including amendment of
						subsections (a) and (b) and NOTE filed filed 7-2-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 27).
2. Change without regulatory
						effect adding new subchapter 6 (articles 1 through 6), article 1 (sections
						19322 through
						19363) and relocating section
						19322 from chapter 2.5, subchapter
						21 to chapter 2.6, subchapter 6 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
Note: Authority cited: Section
						  19053,
						  Revenue and Taxation Code. Reference: Section
						  19322,
						  Revenue and Taxation Code.