California Statutes
§ 19363. — 19363. (Amended by Stats. 2000, Ch. 862, Sec. 34.)
California § 19363.
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 § 19363. (19363. (Amended by Stats. 2000, Ch. 862, Sec. 34.)) 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 § 19363. (2026).
Text
Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return for the taxable year (determined without regard to any extension of time for filing the return).
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 34. Effective January 1, 2001.
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California § 19363., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19363..