{"data":{"id":"us-ca/rtc-19010","jurisdiction":"us-ca","citation":"RTC § 19010","heading":"","body":"Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection of estimated tax.","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":"681267a98ffd6aff57b86ea94e77295695047558ca1c5df8afd39fdc58804013","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19009","next":"us-ca/rtc-19011"},"notice":"GroundRules: Original legal text. Not legal advice."}