California Statutes
§ 12983.5. — 12983.5. (Added by Stats. 1982, Ch. 327, Sec. 167.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7. PART 7. INSURANCE TAXATION·Ch. 7. CHAPTER 7. Cancellations and Refunds·Art. 2. ARTICLE 2. Refund or Credit for Collected Taxes
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.
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California § 12983.5. (12983.5. (Added by Stats. 1982, Ch. 327, Sec. 167.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.