GroundRules
RTC § 16870
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 5. Refunds [16850. - 16870.]
- ARTICLE 3. Interest on Refunds [16870. - 16870.]
Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON