GroundRules
RTC § 12983.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 7. Cancellations and Refunds [12951. - 12984.]
- ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON