California Legal Codes and Statutes

§ 12983.5

Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.

Cite this section

Cal. Rev. & Tax. Code § 12983.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-7-cancellations-and-refunds/article-2-refund-or-credit-for-collected-taxes/section-12983.5

Other sections in Article 2 - Refund or Credit for Collected Taxes

§ 12977§ 12978§ 12979§ 12980§ 12981§ 12982§ 12983§ 12983.1§ 12983.5§ 12984

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