Cal. Rev. & Tax. Code § 2780.5
Current through the 2023 Legislative Session.
For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.
Ca. Rev. and Tax. Code § 2780.5