Home/California/Statutes/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/§ 12983.5.
California Statutes

§ 12983.5. — 12983.5. (Added by Stats. 1982, Ch. 327, Sec. 167.)

California § 12983.5.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 12983.5. (12983.5. (Added by Stats. 1982, Ch. 327, Sec. 167.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12983.5. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

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

Nearby Sections

3
§ 12983.
12983. (Repealed (in Sec. 123) and added by Stats. 2013, Ch. 33, Sec. 124.)
§ 12983.1.
12983.1. (Added by Stats. 1995, Ch. 721, Sec. 22.)
§ 12983.5.
12983.5. (Added by Stats. 1982, Ch. 327, Sec. 167.)
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 12983.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12983.5..