{"data":{"id":"us-ca/rtc-19113","jurisdiction":"us-ca","citation":"RTC § 19113","heading":"","body":"If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 6. Interest [19101. - 19120.]"],"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":"cac532e88f7333c510517ed3248c38e18b4116edea3b93d68e49227a9a7b2322","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19112","next":"us-ca/rtc-19114"},"notice":"GroundRules: Original legal text. Not legal advice."}