Cal. RTC § 19383
This is the official text of Cal. RTC § 19383, 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 credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.
Status: in_force · Read it on the official government site
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