California Statutes
§ 9156. — 9156. (Amended by Stats. 1998, Ch. 420, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 6. CHAPTER 6. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
(a)If the board 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 board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
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California § 9156. (9156. (Amended by Stats. 1998, Ch. 420, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1998, Ch. 420, Sec. 3. Effective January 1, 1999.