Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Fee Collection Procedures Law

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 55247

55247. Interest allowed on judgment. In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments 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.