Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19325 — Claim for Refund
Cal. Rev. & Tax. Code § 19325
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable years prior to the enactment date of the federal law or the approval date of the treaty.
Citator
Cal. Rev. & Tax. Code § 19325 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable years prior to the enactment date of the federal law or the approval date of the treaty.