Revenue and Taxation Code section 19007

Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year.

Source: Section 19007, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19007. (updated Jun. 16, 1993; accessed Jul. 6, 2026).

19001
19002
19004
19005
19006
19007
19008
19009
19010
19011
19011.5

Up to date

Verified:
Jul. 6, 2026

§ 19007's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19007

Original Source: Section 19007, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19007. (last accessed May 12, 2025).