§ 19325
51 words·~1 min read·
/ca/revenue-and-taxation-code/19325A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of federal law, including treaties, which reduces taxes for taxable years prior to the enactment date of the federal law or the approval date of the treaty.