{"data":{"id":"us-ca/rtc-19362","jurisdiction":"us-ca","citation":"RTC § 19362","heading":"","body":"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.","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 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 1. Claim for Refund [19301. - 19368.]"],"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":"e6fca0ec1f2156fb1f229773489385872cfe54d5d02b82a57332c0af64308aba","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19361","next":"us-ca/rtc-19363"},"notice":"GroundRules: Original legal text. Not legal advice."}