California § 19354. 19354. (Amended by Stats. 2002, Ch. 374, Sec. 7.)

California Statutes

§ 19354. — 19354. (Amended by Stats. 2002, Ch. 374, Sec. 7.)

California § 19354.

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. 6.CHAPTER 6. Overpayments and Refunds

Art. 1.ARTICLE 1. Claim for Refund

This text of California § 19354. (19354. (Amended by Stats. 2002, Ch. 374, Sec. 7.)) 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 § 19354. (2026).

Text

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.

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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.

Legislative History

Amended by Stats. 2002, Ch. 374, Sec. 7. Effective January 1, 2003.

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California § 19354., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19354..