Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
55226. Interest disallowed for intentional or careless overpayments. (a) If the board 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 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.
History.—Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, added subdivision designation "(a)" and added subdivision (b).