Section 19351.

Cal. Revenue and Taxation Code - RTC § 19351.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 19066.
referencesCal. Revenue and Taxation Code - RTC § 19340.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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