Rev. & Tax. Code, § 60511 · Article 1. Refunds on Certain Sales and Uses
Rev. & Tax. Code, § 60511
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the day a properly completed claim for refund was received by the board on any claim that has not been paid within 20 calendar days of the receipt of a properly completed claim form by the board.
The interest shall be paid to the last day of the month following the date upon which the claim is approved by the board.
No interest shall be granted on credits taken on tax returns.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 76, Sec. 18. Effective July 16, 1997.
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=60511.
- Text hash
- sha256 dc7da36ab89859eb6a849a262b5c77c4c502c4d9f3072df4eb29e58325f3f61c
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
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.