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.
Cal. Rev. & Tax. Code § 12983.5
Refund or Credit for Collected Taxes
Added by Stats. 1982, Ch. 327, Sec. 167
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.