yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 12983.5

Cal. Revenue and Taxation Code § 12983.5

California · California Revenue and Taxation Code · Status: effective · Effective 1982-06-30

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 12983.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920176
Permanent ID
ys:prov:920176@1
SHA-256
87a6b90ae3469f6bf729264d1c54e79ae178c00497182e152fc15786e9999a1d

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.