Cal. Rev. & Tax. Code § 19351

Current through the 2023 Legislative Session.

Section 19351 - Applicability of Section 19066

The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.

Ca. Rev. and Tax. Code § 19351

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