Revenue and Taxation Code section 19383

The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.

Source: Section 19383, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19383. (updated Jun. 16, 1993; accessed Oct. 5, 2026).

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Verified:
Oct. 5, 2026

§ 19383's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19383

Original Source: Section 19383, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19383. (last accessed May 12, 2025).