Rev. & Tax. Code, § 19363 · Article 1. Claim for Refund

Rev. & Tax. Code, § 19363

Verbatim from the official edition

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

Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return for the taxable year (determined without regard to any extension of time for filing the return).

Notes and commentary — not statutory text

History

Amended by Stats. 2000, Ch. 862, Sec. 34. 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&sectionNum=19363.
Text hash: sha256 7fad7fb571644a213f1d22cd91c5986e47580b9940dcca1bdcbc9d3e09595c3d
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 19363. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 19351Printed as Sections 19340, 19341, 19363, and 19391

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.