§ 2780.5
50 words·~1 min read·
/ca/revenue-and-taxation-code/2780-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.