Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSChapter 6 - OVERPAYMENTS AND REFUNDS
Article 1 - CLAIM FOR REFUND
Section 19354 - Excess of credit for tax withheld or refundable tax credit considered overpayment

Cal. Rev. & Tax. Code § 19354

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Current through the 2023 Legislative Session.
Section 19354 - Excess of credit for tax withheld or refundable tax credit considered overpayment

If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section 17052.6) exceeds the tax imposed by Part 10 (commencing with Section 17001), against which the credits are allowable, the amount of the excess shall be considered an overpayment.

Ca. Rev. and Tax. Code § 19354

Amended by Stats 2002 ch 374 (AB 2979),s 7, eff. 1/1/2003.