BlackletterCalifornia law

Revenue and Taxation Code § 19383

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19383Official source ↗

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

The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.