§ 19335
83 words·~1 min read·
/ca/revenue-and-taxation-code/19335A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section 19031) of Chapter 4, a taxpayer pays the tax protested before the Franchise Tax Board acts upon the protest, or the board upon the appeal, the Franchise Tax Board or board shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.