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California · Through 2026-09-13

RTC § 19007

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  4. CHAPTER 4. Payments and Assessments [19001. - 19195.]
  5. ARTICLE 1. Payment of Tax by All Persons [19001. - 19011.5.]

Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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