{"data":{"id":"us-ca/rtc-19349","jurisdiction":"us-ca","citation":"RTC § 19349","heading":"","body":"A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.","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 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 1. Claim for Refund [19301. - 19368.]"],"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":"96573e74fe46f489ff6047b186a4e136ce29facdf195d4d4411b5bfe6dc80a41","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19348","next":"us-ca/rtc-19350"},"notice":"GroundRules: Original legal text. Not legal advice."}