Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700 - 16950]

  ( Part 9.5 added by Stats. 1977, Ch. 1079. )

CHAPTER 5. Refunds [16850 - 16870]

  ( Chapter 5 added by Stats. 1977, Ch. 1079. )

ARTICLE 3. Interest on Refunds [16870- 16870.]
  ( Article 3 added by Stats. 1977, Ch. 1079. )

16870.
  

Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.

(Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)

RTCRevenue and Taxation Code - RTC3