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/§ 19007.
California Statutes

§ 19007. — 19007. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19007.
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 § 19007. (19007. (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 § 19007. (2026).

Text

Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 19007., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19007..