Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16870 — Interest on Refunds
Cal. Rev. & Tax. Code § 16870
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2000-09-08
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 16870 — Interest on Refunds is in force in the current edition of the Code, and nothing recorded condemns it.
Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.