{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19354","citation":"Rev. & Tax. Code, § 19354","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [19301. - 19368.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6/article-1"}],"history":"Amended by Stats. 2002, Ch. 374, Sec. 7.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>If the amount allowable as a credit under Section <a href=\"/rtc/19002\">19002</a> (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section <a href=\"/rtc/17052.6\">17052.6</a>) exceeds the tax imposed by Part 10 (commencing with Section <a href=\"/rtc/17001\">17001</a>), against which the credits are allowable, the amount of the excess shall be considered an overpayment.</p>","text":"If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section 17052.6) exceeds the tax imposed by Part 10 (commencing with Section 17001), against which the credits are allowable, the amount of the excess shall be considered an overpayment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-19354","source":"California Legislative Information bulk export (pubinfo)"}