California § 19364. 19364. (Amended by Stats. 2000, Ch. 862, Sec. 35.)

California Statutes

§ 19364. — 19364. (Amended by Stats. 2000, Ch. 862, Sec. 35.)

California § 19364.

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 § 19364. (19364. (Amended by Stats. 2000, Ch. 862, Sec. 35.)) 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 § 19364. (2026).

Text

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.

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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.

Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 35. Effective January 1, 2001.

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California § 19364., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19364..