Cal. Rev. & Tax. Code § 19113

Current through the 2023 Legislative Session.

Section 19113 - No interest if portion of tax satisfied by credit of overpayment

If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.

Ca. Rev. and Tax. Code § 19113

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.