Revenue and Taxation Code section 19362

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.

Source: Section 19362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19362. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 19362’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19362

Original Source: Section 19362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19362. (last accessed Apr. 24, 2025).