California Legal Codes and Statutes

§ 19001

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

Cite this section

Cal. Rev. & Tax. Code § 19001 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-1-payment-of-tax-by-all-persons/section-19001

Other sections in Article 1 - Payment of Tax by All Persons

§ 19001§ 19002§ 19004§ 19005§ 19006§ 19007§ 19008§ 19009§ 19010§ 19011§ 19011.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.