Is Cal. Rev. & Tax. Code § 18602 — Banks and Corporations still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18602 — Banks and Corporations

Cal. Rev. & Tax. Code § 18602

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-06-16
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 18602 — Banks and Corporations is in force in the current edition of the Code, and nothing recorded condemns it.

In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing with Section 23101) of Part 11, which assessment, payment, or collection should have been made under Chapter 3 (commencing with Section 23501) of Part 11, those taxes, interest, and penalties shall be considered as having been assessed, paid, or collected under Chapter 3 (commencing with Section 23501) of Part 11 as of the date or dates they were made.