{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41106","citation":"Rev. & Tax. Code, § 41106","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [41100. - 41106.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5/article-1"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 106.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>(a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.</p>","text":"(a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-41106","source":"California Legislative Information bulk export (pubinfo)"}