Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 9.5.: PART 9.5. GENERATION SKIPPING TRANSFER TAX/Ch. 5.: CHAPTER 5. Refunds/Art. 3.: ARTICLE 3. Interest on Refunds/§ 16870.
California Statutes

§ 16870. — 16870. (Amended by Stats. 2000, Ch. 363, Sec. 9.)

California § 16870.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 9.5.PART 9.5. GENERATION SKIPPING TRANSFER TAX
Ch. 5.CHAPTER 5. Refunds
Art. 3.ARTICLE 3. Interest on Refunds

This text of California § 16870. (16870. (Amended by Stats. 2000, Ch. 363, Sec. 9.)) 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 § 16870. (2026).

Text

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.

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Legislative History

Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.
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California § 16870., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16870..