Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19734 — Tax Amnesty
Cal. Rev. & Tax. Code § 19734
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-08-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or credited within 180 days after the return is filed, no interest shall be allowed under Section 19340 on that overpayment.
Citator
Cal. Rev. & Tax. Code § 19734 — Tax Amnesty is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or credited within 180 days after the return is filed, no interest shall be allowed under Section 19340 on that overpayment.