Cal. Rev. & Tax. Code § 19325

Current through the 2023 Legislative Session.

Section 19325 - No interest on claim for credit or refund based upon overpayment which is result of federal law

No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable years prior to the enactment date of the federal law or the approval date of the treaty.

Ca. Rev. and Tax. Code § 19325

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.