Revenue and Taxation Code section 19351

The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Section 19340, 19341, 19363, and 19391.

Source: Section 19351, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19351. (accessed May 26, 2025).

Last Updated

May 12, 2025

§ 19351’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19351

Original Source: Section 19351, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19351. (last accessed May 12, 2025).