Cal. Revenue and Taxation Code § 41106

California · California Revenue and Taxation Code · Status: effective · Effective 2022-01-01

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Citation: Cal. Revenue and Taxation Code § 41106, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923403
Permanent ID: ys:prov:923403@1
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(a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.