Cal. Rev. & Tax. Code § 12983.5

Current through the 2023 Legislative Session.
Section 12983.5 - Interest not allowed

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.

Ca. Rev. and Tax. Code § 12983.5

Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.