California Legal Codes and Statutes

§ 19007

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

Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year.

Cite this section

Cal. Rev. & Tax. Code § 19007 (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-19007

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

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

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