BlackletterCalifornia law

Revenue and Taxation Code § 19349

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19349Official source ↗

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

A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.