Rev. & Tax. Code, § 12983.5 · Article 2. Refund or Credit for Collected Taxes

Rev. & Tax. Code, § 12983.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.

Notes and commentary — not statutory text

History

Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=12983.5.
Text hash: sha256 87a6b90ae3469f6bf729264d1c54e79ae178c00497182e152fc15786e9999a1d
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.