GroundRules
RTC § 19362
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
- ARTICLE 1. Claim for Refund [19301. - 19368.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON