California Legal Codes and Statutes

§ 19113

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.

Cite this section

Cal. Rev. & Tax. Code § 19113 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-6-interest/section-19113

Other sections in Article 6 - Interest

§ 19101§ 19104§ 19105§ 19107§ 19108§ 19109§ 19110§ 19112§ 19113§ 19114§ 19116§ 19117§ 19120

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