Rev. & Tax. Code, § 43484 · Article 3. Recovery of Erroneous Refunds
Rev. & Tax. Code, § 43484
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 43481, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the California Department of Tax and Fee Administration serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 43481 on or after January 1, 2000.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 86. (SB 1528) Effective January 1, 2025.
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§ionNum=43484.
- Text hash
- sha256 62ae7fae65c19b5376c63da74832ea634292714d58e0c1808e530c2ea04646ae
- 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
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Revenue and Taxation Code
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