Revenue and Taxation Code section 19349

A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.

Source: Section 19349, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19349. (updated Jun. 16, 1993; accessed Jun. 16, 2025).

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Jun. 16, 2025

§ 19349's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19349

Original Source: Section 19349, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19349. (last accessed May 12, 2025).