Section 19519 Of Article 1. Powers And Duties Of Franchise Tax Board From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 1.

. The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code and subdivision (a) of Section 1176.5 of the Unemployment Insurance Code.