Cal. RTC § 19362
This is the official text of Cal. RTC § 19362, 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 Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax Board to be an overpayment of the tax for a preceding taxable year.
Status: in_force · Read it on the official government site
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