Cal. Rev. & Tax. Code § 16870

Current through the 2023 Legislative Session.

Section 16870 - Interest on overpayment of tax

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.

Ca. Rev. and Tax. Code § 16870

Amended by Stats 2000 ch 363 (AB 2818), s 9, eff. 9/7/2000, op. 1/1/2001.