California Statutes
§ 19107. — 19107. (Amended by Stats. 2016, Ch. 50, Sec. 109.)
California·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. 6. ARTICLE 6. Interest
Where an overpayment is made by any individual for any year, and a deficiency is owing from the spouse of the taxpayer for the same year, and both spouses notify the Franchise Tax Board in writing prior to the expiration of the time within which credit for the overpayment may be allowed that the overpayment may be credited against the deficiency, no interest shall be assessed on that portion of the deficiency as is
extinguished by the credit for the period of time subsequent to the date the overpayment was made.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 19107. (19107. (Amended by Stats. 2016, Ch. 50, Sec. 109.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 109. (SB 1005) Effective January 1, 2017.