California Revenue and Taxation Code

§ 19113

RTC § 19113 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.