yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 55226

Cal. Revenue and Taxation Code § 55226

California · California Revenue and Taxation Code · Status: effective · Effective 1999-01-01

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 55226, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924310
Permanent ID
ys:prov:924310@1
SHA-256
82c1c8ad2f1a6134d2205b934753adf48a5e8b448bed794a343e701cde10a5b9

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

(a) If the board 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 board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.