Revenue and Taxation Code section 38607

(a)

If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

(b)

If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.

Source: Section 38607, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38607. (accessed May 4, 2025).

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Last Updated

Apr. 24, 2025

§ 38607’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38607

Original Source: Section 38607, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38607. (last accessed Apr. 24, 2025).