BlackletterCalifornia law

Revenue and Taxation Code § 19362

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19362Official source ↗

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

The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax Board to be an overpayment of the tax for a preceding taxable year.