Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19113 — Interest
Cal. Rev. & Tax. Code § 19113
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.
Citator
Cal. Rev. & Tax. Code § 19113 — Interest is in force in the current edition of the Code, and nothing recorded condemns it.
If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.