California Revenue and Taxation Code

§ 41106

RTC § 41106 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 5 · Art. 1

Statute text

(a)If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

(b)If any person who has filed a claim for refund requests the department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 106. (SB 824) Effective January 1, 2022.