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California Code, Revenue and Taxation Code - RTC § 19383

Current as of January 01, 2023 | Updated by FindLaw Staff

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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19383 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19383/

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