BlackletterCalifornia law

Revenue and Taxation Code § 12983.5

ARTICLE 2. Refund or Credit for Collected Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 12983.5Official source ↗

Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.

If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.