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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 1. Payment of Tax by All Persons 19001-19011.5

§ 19010

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection of estimated tax.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

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California Revenue and Taxation Code

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