Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19362 — Claim for Refund
Cal. Rev. & Tax. Code § 19362
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax Board to be an overpayment of the tax for a preceding taxable year.
Citator
Cal. Rev. & Tax. Code § 19362 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax Board to be an overpayment of the tax for a preceding taxable year.