DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 7. Cancellations and Refunds 12951-12984›ARTICLE 2. Refund or Credit for Collected Taxes 12977-12984

§ 12983.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.

(Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.)

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California Revenue and Taxation Code

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