BlackletterCalifornia law

Revenue and Taxation Code § 12256

ARTICLE 5. Prepayments

Current as of September 28, 2026Rev. & Tax. Code, § 12256Official source ↗

Amended by Stats. 1974, Ch. 311.

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.