Cal. Rev. & Tax. Code § 19362

Current through the 2023 Legislative Session.

Section 19362 - Regulations providing for crediting against estimated tax amount of overpayment

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.

Ca. Rev. and Tax. Code § 19362

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