Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19383 — Suit for Refund
Cal. Rev. & Tax. Code § 19383
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.
Citator
Cal. Rev. & Tax. Code § 19383 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.