{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30367","citation":"Rev. & Tax. Code, § 30367","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [30361. - 30367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6/article-1"}],"history":"Amended by Stats. 1998, Ch. 420, Sec. 6.   Effective January 1, 1999.","effective":"1999-01-01","html":"<p>(a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-30367","source":"California Legislative Information bulk export (pubinfo)"}