California Revenue and Taxation Code ARTICLE 2 - Banks and Corporations

• Section 19021.
  In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall...
• Section 19023.
  For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount...
• Section 19025.
  (a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be...
• Section 19026.
  If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each...
• Section 19027.
  The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.(Amended...

Last modified: October 22, 2018