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Section 19316 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 1.
19316
. (a) In the case of an individual taxpayer under the Personal
Income Tax Law (Part 10 (commencing with Section 17001)), the
running of any period specified in Section 19306, 19308, 19311,
19312, or 19313 shall be suspended during any period during which
that individual taxpayer is "financially disabled" as defined in
subdivision (b). The financial disability of an individual taxpayer
shall be established in accordance with those procedures and
requirements specified by the Franchise Tax Board.
(b) (1) For purposes of this section, except as otherwise provided in paragraph (2), an individual taxpayer is "financially disabled" if that individual taxpayer is unable to manage his or her financial affairs by reason of a medically determinable physical or mental impairment that is either deemed to be a terminal impairment or is expected to last for a continuous period of not less than 12 months.
(2) An individual taxpayer shall not be considered to be "financially disabled" for any period during which that individual's spouse or any other person is legally authorized to act on that individual's behalf in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim or refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(b) (1) For purposes of this section, except as otherwise provided in paragraph (2), an individual taxpayer is "financially disabled" if that individual taxpayer is unable to manage his or her financial affairs by reason of a medically determinable physical or mental impairment that is either deemed to be a terminal impairment or is expected to last for a continuous period of not less than 12 months.
(2) An individual taxpayer shall not be considered to be "financially disabled" for any period during which that individual's spouse or any other person is legally authorized to act on that individual's behalf in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim or refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
