Revenue and Taxation Code section 19120

Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the date of the payment of the refund. Abatement of interest under this section is governed by subdivision (c) of Section 19104.

Source: Section 19120, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19120. (accessed Jun. 2, 2025).

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19120

Last Updated

May 12, 2025

§ 19120’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19120

Original Source: Section 19120, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19120. (last accessed May 12, 2025).