California Statutes
§ 19363. — 19363. (Amended by Stats. 2000, Ch. 862, Sec. 34.)
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
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).
Free access — add to your briefcase to read the full text and ask questions with AI
California § 19363. (19363. (Amended by Stats. 2000, Ch. 862, Sec. 34.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 34. Effective January 1, 2001.