{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8131","citation":"Rev. & Tax. Code, § 8131","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 2. Claim for Refund [8126. - 8131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-2"}],"history":"Amended by Stats. 1998, Ch. 420, Sec. 2.   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-8131","source":"California Legislative Information bulk export (pubinfo)"}