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Cal. Revenue and Taxation Code § 19113

Cal. Revenue and Taxation Code § 19113

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

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Cal. Revenue and Taxation Code § 19113, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921172
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If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to the overpayment.