BlackletterCalifornia law

Revenue and Taxation Code § 19010

ARTICLE 1. Payment of Tax by All Persons

Current as of September 28, 2026Rev. & Tax. Code, § 19010Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection of estimated tax.