Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0048.050

320.0048.050 Credit Interest. Civil Code section 1793.25 ("Lemon Law claims"), subsection (c), expressly prohibits the payment of credit interest when the Board approves a manufacturer's Lemon Law claim for sales tax reimbursement. 10/21/02. (2003–3).