Cal. RTC § 23188
This is the official text of Cal. RTC § 23188, 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
In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sections, the taxes, interest, or penalties shall be considered as having been assessed, paid, or collected under that different subdivision as of the date or dates they were made.
Status: in_force · Read it on the official government site
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