{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6908","citation":"Rev. & Tax. Code, § 6908","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7"},{"name":"ARTICLE 1. Claim for Refund [6901. - 6909.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7/article-1"}],"history":"Amended by Stats. 1968, Ch. 540.","effective":null,"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-6908","source":"California Legislative Information bulk export (pubinfo)"}