DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 7. Overpayments and Refunds 38601-38631›ARTICLE 1. Claim for Refund 38601-38607

§ 38607

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

(a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

(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.

(Added by Stats. 1976, Ch. 176.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.