Revenue and Taxation Code section 16870

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.

Source: Section 16870, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16870. (accessed May 9, 2025).

16870

Last Updated

Apr. 24, 2025

§ 16870’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_16870

Original Source: Section 16870, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16870. (last accessed Apr. 24, 2025).