Rev. & Tax. Code, § 19026 · Article 2. Banks and Corporations
Rev. & Tax. Code, § 19026
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each remaining installment (if any) shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased (as the case may be) by the amount computed by dividing—
(a) The difference between—
(1) The amount of estimated tax required to be paid before the date on which the new estimate is made, and
(2) The amount of estimated tax which would have been required to be paid before that date if the new estimate had been made when the first estimate was made, by
(b) The number of installments remaining to be paid on or after the date on which the new estimate is made.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 11. Effective January 1, 2001.
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§ionNum=19026.
- Text hash
- sha256 e2a32b299609b61530048244139c869f3ddbb236a5bb8617ed6278e4406cbc77
- 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
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Revenue and Taxation Code
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.