California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES |
Chapter 5. Overpayments and Refunds |
ARTICLE 1. Claim for Refund |
Section 46507.
Latest version.
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(a) If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
(Amended by Stats. 1998, Ch. 420, Sec. 12. Effective January 1, 1999.)