Cal. Rev. & Tax. Code § 19734
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 19734