Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Use Fuel Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 1. Claim for Refund
(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.—Added by Stats. 1963, p. 4384, in effect September 20, 1963. Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, added subdivision designation "(a)" and added subdivision (b).