California Statutes
§ 41106. — 41106. (Amended by Stats. 2021, Ch. 432, Sec. 106.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 5. CHAPTER 5. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
(a)If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b)If any person who has filed a claim for refund requests the department to defer action on the claim, the
department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.
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California § 41106. (41106. (Amended by Stats. 2021, Ch. 432, Sec. 106.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 106. (SB 824) Effective January 1, 2022.