Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS/Ch. 4.: CHAPTER 4. Payments and Assessments/Art. 1.: ARTICLE 1. Payment of Tax by All Persons/§ 19001.
California Statutes

§ 19001. — 19001. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19001.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 4.CHAPTER 4. Payments and Assessments
Art. 1.ARTICLE 1. Payment of Tax by All Persons

This text of California § 19001. (19001. (Added by Stats. 1993, Ch. 31, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19001. (2026).

Text

Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

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Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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California § 19001., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19001..