Section 23188 Of Article 3. Tax On Banks And Financial Corporations From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 3.

. In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sections, the taxes, interest, or penalties shall be considered as having been assessed, paid, or collected under that different subdivision as of the date or dates they were made.