California Statutes
§ 19364. — 19364. (Amended by Stats. 2000, Ch. 862, Sec. 35.)
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 any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment of the tax for the succeeding year (whether or not claimed as a credit in the return of estimated tax for that succeeding year), and no claim for credit or refund of that overpayment shall be allowed for the taxable year in which the overpayment arises.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 19364. (19364. (Amended by Stats. 2000, Ch. 862, Sec. 35.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 35. Effective January 1, 2001.