Revenue and Taxation Code section 19113

If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.

Source: Section 19113, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19113. (updated Jun. 16, 1993; accessed Jun. 23, 2025).

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Up to date

Verified:
Jun. 23, 2025

§ 19113's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19113

Original Source: Section 19113, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19113. (last accessed May 12, 2025).