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Agnew v. State Board of Equalization … (1999)

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Interest Due Is Not Part of the Tax

Plaintiff paid the tax assessed but did not pay the accrued interest, and filed a claim for refund. The Board denied the claim because the full amount of tax and interest had not been paid, and plaintiff then filed a suit for refund. The California Supreme Court concluded that the interest which had accrued on the delinquent tax was not part of the tax within the meaning of California Constitution Article XIII, Section 32, or Revenue and Taxation Code section 6931, so that payment of accrued interest on the tax deficiency was not a prerequisite to either an administrative claim for refund or a subsequent court action for refund of taxes. Agnew v. State Board of Equalization (1999) 21 Cal.4th 310.