Section 40117 - No interest of intentional or careless overpayment; waiver of interest during deferment(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.Ca. Rev. and Tax. Code § 40117
Amended by Stats. 1998, Ch. 420, Sec. 8. Effective January 1, 1999.