{"data":{"id":"us-ca/rtc-18602","jurisdiction":"us-ca","citation":"RTC § 18602","heading":"","body":"In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing with Section 23101) of Part 11, which assessment, payment, or collection should have been made under Chapter 3 (commencing with Section 23501) of Part 11, those taxes, interest, and penalties shall be considered as having been assessed, paid, or collected under Chapter 3 (commencing with Section 23501) of Part 11 as of the date or dates they were made.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 2. Returns [18501. - 18677.]","ARTICLE 2. Banks and Corporations [18601. - 18606.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6eedb49c90c7956141f11d279657495cc164231b78f94da21f02cc579fd8276d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18601","next":"us-ca/rtc-18604"},"notice":"GroundRules: Original legal text. Not legal advice."}