California Statutes
§ 23188. — 23188. (Amended by Stats. 2000, Ch. 415, Sec. 3.)
California § 23188.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 2.CHAPTER 2. The Corporation Franchise Tax
Art. 3.ARTICLE 3. Tax on Banks and Financial Corporations
This text of California § 23188. (23188. (Amended by Stats. 2000, Ch. 415, Sec. 3.)) 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 § 23188. (2026).
Text
In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sections, the taxes, interest, or penalties shall be considered as having been assessed, paid, or collected under that different subdivision as of the date or dates they were made.
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Legislative History
Amended by Stats. 2000, Ch. 415, Sec. 3. Effective January 1, 2001.
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Bluebook (online)
California § 23188., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23188..