Section 19355 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 1.
19355
. Any action of the Franchise Tax Board in refunding the
excess of tax withheld under Section 18662 or 18666 or estimated tax
paid pursuant to Section 19136 or any action of the Employment
Development Department in refunding to the employer the excess tax
withheld under Section 13020 of the Unemployment Insurance Code shall
not constitute a determination of the correctness of the return of
the taxpayer for purposes of this part.