Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19363 — Claim for Refund
Cal. Rev. & Tax. Code § 19363
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return for the taxable year (determined…
Citator
Cal. Rev. & Tax. Code § 19363 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return for the taxable year (determined without regard to any extension of time for filing the return).