Section 19335 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 1.
19335
. 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.