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Practical legal guidance and timely updates from The Karam Firm — helping individuals and businesses navigate complex legal landscapes with confidence.

California Refund Claims: Missing the Deadline Can End the Case

California taxpayers often focus on whether they overpaid tax. That is understandable, but in a refund dispute, being right on the numbers is not always enough. If the refund claim is filed too late, the California Franchise Tax Board may deny the claim without ever reaching the merits.

Recent California Office of Tax Appeals opinions reinforce that point. OTA’s June 2026 franchise and income tax opinions include J. Lord and D. Lord, 2026-OTA-304, a nonprecedential decision involving the statute of limitations on a claim for refund under Revenue and Taxation Code section 19306. OTA’s June 2026 list also includes many other refund statute cases, showing that missed refund deadlines remain a recurring problem in California tax controversy.

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