DIVISION 2. OTHER TAXES 6001-60709›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 5. Refunds 16850-16870›ARTICLE 3. Interest on Refunds 16870-16870

§ 16870

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)

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California Revenue and Taxation Code

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