Cal. RTC § 19351
This is the official text of Cal. RTC § 19351, 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
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.
Status: in_force · Read it on the official government site
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