yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 19362

Cal. Revenue and Taxation Code § 19362

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

Taxation
Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 19362, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921344
Permanent ID
ys:prov:921344@1
SHA-256
e6fca0ec1f2156fb1f229773489385872cfe54d5d02b82a57332c0af64308aba

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

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.