§ 19354
65 words·~1 min read·
/ca/revenue-and-taxation-code/19354A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section 17052.6) exceeds the tax imposed by Part 10 (commencing with Section 17001), against which the credits are allowable, the amount of the excess shall be considered an overpayment.