{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12983.5","citation":"Rev. & Tax. Code, § 12983.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7"},{"name":"ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7/article-2"}],"history":"Added by Stats. 1982, Ch. 327, Sec. 167.   Effective June 30, 1982.","effective":"1982-06-30","html":"<p>If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.</p>","text":"If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-or-credit-for-collected-taxes-12983-5","source":"California Legislative Information bulk export (pubinfo)"}