Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
50148.1. Interest. In any judgment, interest shall be allowed at the modified adjusted rate per annum established 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.
History.—Added by Stats. 1990, Ch. 1366, in effect September 27, 1990.