Section 19382 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 3.

. Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax computed and assessed is void in whole or in part may bring an action, upon the grounds set forth in that claim for refund, against the Franchise Tax Board for the recovery of the whole or any part of the amount paid.