Revenue and Taxation Code § 16870

ARTICLE 3. Interest on Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 16870Official source ↗

Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.