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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 2. Suit for Refund 6931-6937

§ 6936

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.

(Amended by Stats. 1991, Ch. 236, Sec. 7.6. Effective July 29, 1991.)

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California Revenue and Taxation Code

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