{"data":{"id":"us-ca/rtc-41106","jurisdiction":"us-ca","citation":"RTC § 41106","heading":"","body":"(a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.\n(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.","path":["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.]"],"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":"2a0b3654747bbf8663d1b3e336bf901af572f3a22de77f2b08e8144ecd2e43b3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41105","next":"us-ca/rtc-41107"},"notice":"GroundRules: Original legal text. Not legal advice."}