§ 41106
75 words·~1 min read·
/ca/revenue-and-taxation-code/41106A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b)If any person who has filed a claim for refund requests the department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.