California Revenue and Taxation Code

§ 19351

RTC § 19351 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1

Statute text

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.

Legislative history

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