Section 41106 - No interest if intentional or careless overpayment; waiver of interest(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.Ca. Rev. and Tax. Code § 41106
Amended by Stats 2021 ch 432 (SB 824),s 106, eff. 1/1/2022.Amended by Stats. 1998, Ch. 420, Sec. 9. Effective January 1, 1999.