§ 19383
48 words·~1 min read·
/ca/revenue-and-taxation-code/19383·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed.