Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS/Ch. 4.: CHAPTER 4. Payments and Assessments/Art. 6.: ARTICLE 6. Interest/§ 19120.
California Statutes

§ 19120. — 19120. (Amended by Stats. 2003, Ch. 455, Sec. 3.)

California § 19120.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 4.CHAPTER 4. Payments and Assessments
Art. 6.ARTICLE 6. Interest

This text of California § 19120. (19120. (Amended by Stats. 2003, Ch. 455, Sec. 3.)) 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 § 19120. (2026).

Text

Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the date of the payment of the refund. Abatement of interest under this section is governed by subdivision (c) of Section 19104.

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Legislative History

Amended by Stats. 2003, Ch. 455, Sec. 3. Effective January 1, 2004.
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California § 19120., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19120..