California Revenue and Taxation Code

§ 2780.5

RTC § 2780.5 Effective Aug 22, 1988Div. 1 · Part 5 · Ch. 2.3

Statute text

For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.

Legislative history

Added by Stats. 1988, Ch. 421, Sec. 1. Effective August 22, 1988.