California Statutes
§ 19354. — 19354. (Amended by Stats. 2002, Ch. 374, Sec. 7.)
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
If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section 17052.6) exceeds the tax imposed by Part 10 (commencing with Section 17001), against which the credits are allowable, the amount of the excess shall be considered an overpayment.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 19354. (19354. (Amended by Stats. 2002, Ch. 374, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2002, Ch. 374, Sec. 7. Effective January 1, 2003.