California Statutes
§ 19351. — 19351. (Added by Stats. 1993, Ch. 31, Sec. 26.)
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. 6. CHAPTER 6. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.
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California § 19351. (19351. (Added by Stats. 1993, Ch. 31, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.