Revenue and Taxation Code § 19734
‹ § 19733§ 19735 ›Open in browserleginfo ↗19734.
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.
(Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.)