Rev. & Tax. Code, § 12256 · Article 5. Prepayments

Rev. & Tax. Code, § 12256

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.

Notes and commentary — not statutory text

History

Amended by Stats. 1974, Ch. 311.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=12256.
Text hash: sha256 fdeaab3215c7aaf4d54ededa0e9b122d0e5c57f4eff7708917ed51c0382873e2
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

California Constitution

Cal. Const., art. XIII, § 28Printed as Section 28 of Article XIII of the California Constitution

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.