California Revenue and Taxation Code

§ 19325

RTC § 19325 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1

Statute text

No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable years prior to the enactment date of the federal law or the approval date of the treaty.

Legislative history

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