§ 19349
41 words·~1 min read·
/ca/revenue-and-taxation-code/19349A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law, is not an overpayment for the purposes of Section 19340 and interest is not payable thereon.