California Revenue and Taxation Code

§ 23155

RTC § 23155Div. 2 · Part 11 · Ch. 2 · Art. 2

Statute text

In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under such different subdivision as of the date or dates they were made.

Legislative history

Added by Stats. 1977, Ch. 552.