Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19351 — Claim for Refund

Cal. Rev. & Tax. Code § 19351

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

The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.

Citator

Cal. Rev. & Tax. Code § 19351 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.