California Revenue and Taxation Code

§ 19007

RTC § 19007 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 1

Statute text

Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year.

Legislative history

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