yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 16870

Cal. Revenue and Taxation Code § 16870

California · California Revenue and Taxation Code · Status: effective · Effective 2000-09-08

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 16870, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920388
Permanent ID
ys:prov:920388@1
SHA-256
7ea02cb97e3fa94c4972f7ded819948fe03089a41ea52f209b278bfce9c033a4

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

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.