{"data":{"id":"us-ca/rtc-19004","jurisdiction":"us-ca","citation":"RTC § 19004","heading":"","body":"A taxpayer may elect to pay the tax prior to the date prescribed for its payment.","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 4. Payments and Assessments [19001. - 19195.]","ARTICLE 1. Payment of Tax by All Persons [19001. - 19011.5.]"],"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":"0e5db838db1010fea9625e1802ed01e23172c7afc0b437f0dd5aa4e5748e1ff5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19002","next":"us-ca/rtc-19005"},"notice":"GroundRules: Original legal text. Not legal advice."}