California Revenue and Taxation Code

§ 19383

RTC § 19383 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 3

Statute text

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.

Legislative history

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