Revenue and Taxation Code section 12983.5

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.

Source: Section 12983.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12983.5. (updated Jun. 30, 1982; accessed Jun. 30, 2025).

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Up to date

Verified:
Jun. 30, 2025

§ 12983.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12983.5

Original Source: Section 12983.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12983.5. (last accessed May 12, 2025).