Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0007.655

(a) IN GENERAL

170.0007.665 Interest on Recovery of Erroneous Refund. It has been the policy of the State of California to pursue interest in an action filed pursuant to section 6961(a). Therefore, the State Board of Equalization should assess interest with respect to erroneous refunds sought to be collected pursuant to section 6961(b). In short, when the Board bills for tax, the Board should add interest even if the overpayment resulted from the Board's error. 2/19/97.