California Revenue and Taxation Code

§ 55247

RTC § 55247 Effective Jan 1, 1993Div. 2 · Part 30 · Ch. 5 · Art. 2

Statute text

In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.

Legislative history

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.