Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30179.1 — Refunds

Cal. Rev. & Tax. Code § 30179.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1989-09-21
Current through
Nov 2, 2026 (California Legislative Counsel)

No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.

Citator

Cal. Rev. & Tax. Code § 30179.1 — Refunds is in force in the current edition of the Code, and nothing recorded condemns it.

No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.