FTB issued Legal Ruling 2026-02Tax News Flash

August 21, 2026

FTB issued Legal Ruling 2026-02, which clarifies when involuntary payments constitute an overcollection. The Legal Ruling applies to taxpayers in situations where amounts are overcollected as a result of a clerical or mechanical error and the statute of limitations for filing a claim for refund has expired.

Last updated: 08/21/2026