{"data":{"id":"us-ca/rtc-16870","jurisdiction":"us-ca","citation":"RTC § 16870","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7ea02cb97e3fa94c4972f7ded819948fe03089a41ea52f209b278bfce9c033a4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16862","next":"us-ca/rtc-16880"},"notice":"GroundRules: Original legal text. Not legal advice."}