Section 23155 Of Article 2. Tax On General Corporations From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 2.

. In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under such different subdivision as of the date or dates they were made.