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Cal. Revenue and Taxation Code § 19351

Cal. Revenue and Taxation Code § 19351

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

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Cal. Revenue and Taxation Code § 19351, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921340
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The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.