Cal. Rev. & Tax. Code § 19383

Current through the 2023 Legislative Session.

Section 19383 - Credit of overpayment deemed to be payment

The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.

Ca. Rev. and Tax. Code § 19383

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.