GroundRules
RTC § 41106
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]
- ARTICLE 1. Claim for Refund [41100. - 41106.]
(a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.
Collected 2026-09-14T05:56:33Z. Source file · JSON