{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40117","citation":"Rev. & Tax. Code, § 40117","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [40111. - 40117.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5/article-1"}],"history":"Amended by Stats. 1998, Ch. 420, Sec. 8.   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-40117","source":"California Legislative Information bulk export (pubinfo)"}