Cal. RTC § 19349
This is the official text of Cal. RTC § 19349, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.
Status: in_force · Read it on the official government site
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