Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 50142.2 — Claim for Refund
Cal. Rev. & Tax. Code § 50142.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) If the board 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 § 50142.2 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
(a) If the board 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 board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.