California Revenue and Taxation Code

§ 23188

RTC § 23188 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 2 · Art. 3

Statute text

In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sections, the taxes, interest, or penalties shall be considered as having been assessed, paid, or collected under that different subdivision as of the date or dates they were made.

Legislative history

Amended by Stats. 2000, Ch. 415, Sec. 3. Effective January 1, 2001.