Revenue and Taxation Code section 41106

(a)

If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.

Source: Section 41106, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41106.­ (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 41106’s source at ca​.gov