Revenue and Taxation Code section 19325

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.

Source: Section 19325, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19325.­ (updated Jun. 16, 1993; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 19325's source at ca​.gov