§ 14104.1. Payment Prior to Order Fixing Tax.

Source: https://govt.westlaw.com/calregs/Document/IE8636EA34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The Controller may accept any payment of tax in any case where the tax has not been fixed by order of the superior court. Any such payment which is accepted will be deemed to have been made as a payment on account and subject to the provisions of the subsequent order fixing tax.

Credits

Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14104, Revenue and Taxation Code.

History

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).