Cal. Revenue and Taxation Code § 19054
Cal. Revenue and Taxation Code § 19054
California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16
Cite this
- Citation
- Cal. Revenue and Taxation Code § 19054, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921132
- Permanent ID
ys:prov:921132@1- SHA-256
ceeec7855bd1ddad3ffe1c0d25f0c66fd51c3d1dc8e14625b2c1b388ebf8ed51
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), there is an overstatement of the credit for income tax withheld, or of the amount paid as estimated income tax, the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Franchise Tax Board in the same manner as is provided by Section 19051 in the case of a mathematical error appearing on the return.
(b) No unpaid amount of estimated tax under Section 19025 or 19136 shall be assessed.