{"data":{"id":"us-ca/rtc-23155","jurisdiction":"us-ca","citation":"RTC § 23155","heading":"","body":"In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under such different subdivision as of the date or dates they were made.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","ARTICLE 2. Tax on General Corporations [23151. - 23156.]"],"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":"9a03fb65fb592b61fdf99ebbcae077fd97ba43aa3e795b1e08444b3fc7480535","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23154","next":"us-ca/rtc-23156"},"notice":"GroundRules: Original legal text. Not legal advice."}