California Revenue and Taxation Code

§ 12983.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 12983.5 Effective Jun 30, 1982Div. 2 · Part 7 · Ch. 7 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

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