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.
(Added by Stats. 1988, Ch. 421, Sec. 1. Effective August 22, 1988.)
Last modified: October 25, 2018