California Revenue and Taxation Code

§ 19734

RTC § 19734 Effective Aug 16, 2004Div. 2 · Part 10.2 · Ch. 9.1

Statute text

Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or credited within 180 days after the return is filed, no interest shall be allowed under Section 19340 on that overpayment.

Legislative history

Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.