California Revenue and Taxation Code

§ 16870

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 16870 Effective Sep 8, 2000Div. 2 · Part 9.5 · Ch. 5 · Art. 3

Statute text

View on leginfo.ca.gov

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.

Legislative history

Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.