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. 9.1.: CHAPTER 9.1. Tax Amnesty/§ 19734.
California Statutes

§ 19734. — 19734. (Added by Stats. 2004, Ch. 226, Sec. 11.)

California § 19734.
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. 9.1.CHAPTER 9.1. Tax Amnesty

This text of California § 19734. (19734. (Added by Stats. 2004, Ch. 226, Sec. 11.)) 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 § 19734. (2026).

Text

Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or credited within 180 days after the return is filed, no interest shall be allowed under Section 19340 on that overpayment.

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Legislative History

Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.
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California § 19734., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19734..