California Revenue and Taxation Code
§ 19349
RTC § 19349 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1
Statute text
View on leginfo.ca.govA payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.
Legislative history
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.