California Revenue and Taxation Code

§ 19362

RTC § 19362 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1

Statute 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.

Legislative history

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