California Legal Codes and Statutes

§ 19354

Amended by Stats. 2002, Ch. 374, Sec. 7. Effective January 1, 2003.

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.

Cite this section

Cal. Rev. & Tax. Code § 19354 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-6-overpayments-and-refunds/article-1-claim-for-refund/section-19354

Other sections in Article 1 - Claim for Refund

§ 19301§ 19302§ 19303§ 19304§ 19306§ 19307§ 19308§ 19309§ 19311§ 19311.5…§ 19350§ 19351§ 19354§ 19355§ 19361§ 19362§ 19363§ 19364§ 19365§ 19368

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.