{"data":{"id":"us-ca/rtc-6908","jurisdiction":"us-ca","citation":"RTC § 6908","heading":"","body":"(a) If the board 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 board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","ARTICLE 1. Claim for Refund [6901. - 6909.]"],"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":"1cedf2bb17fcae53142697d868034f0c694096796cafe2336178f54c09a18da2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6907","next":"us-ca/rtc-6909"},"notice":"GroundRules: Original legal text. Not legal advice."}