Is Cal. Rev. & Tax. Code § 41106 — Claim for Refund still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41106 — Claim for Refund

Cal. Rev. & Tax. Code § 41106

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2022-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

Citator

Cal. Rev. & Tax. Code § 41106 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

(a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

(b) If any person who has filed a claim for refund requests the department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.