California Revenue and Taxation Code

§ 19120

RTC § 19120 Effective Jan 1, 2004Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the date of the payment of the refund. Abatement of interest under this section is governed by subdivision (c) of Section 19104.

Legislative history

Amended by Stats. 2003, Ch. 455, Sec. 3. Effective January 1, 2004.