Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12983.5 — Refund or Credit for Collected Taxes
Cal. Rev. & Tax. Code § 12983.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1982-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 12983.5 — Refund or Credit for Collected Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.