Cal. Rev. & Tax. Code § 19349

Current through the 2023 Legislative Session.

Section 19349 - Payment not made incident to discharge of an actual liability

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.

Ca. Rev. and Tax. Code § 19349

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.