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DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 7. Overpayments and Refunds 8101-8191›ARTICLE 3. Suit for Refund 8146-8152

§ 8151

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 pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment thereof 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. 1995, Ch. 555, Sec. 13. Effective January 1, 1996.)

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California Revenue and Taxation Code

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