§ 19351
36 words·~1 min read·
/ca/revenue-and-taxation-code/19351A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of Sections 19340, 19341, 19363, and 19391.