Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19349 — Claim for Refund
Cal. Rev. & Tax. Code § 19349
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.
Citator
Cal. Rev. & Tax. Code § 19349 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.