California Revenue and Taxation Code

§ 19001

RTC § 19001 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 1

Statute text

Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.