yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 19120

Cal. Revenue and Taxation Code § 19120

California · California Revenue and Taxation Code · Status: effective · Effective 2004-01-01

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 19120, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921176
Permanent ID
ys:prov:921176@1
SHA-256
b2083ed1fdff087e755d6b8ededd94a1023e41cc99517239457280489f34c209

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

Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the date of the payment of the refund. Abatement of interest under this section is governed by subdivision (c) of Section 19104.