Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 45707

45707. Interest. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.