Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Motor Vehicle Fuel Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS.
Article 2. Claim for Refund
8131. When interest not allowed. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(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.—Stats. 1945, p. 1066, operative July 1, 1945, renumbered section 8194 as section 8131. Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, added subdivision designation "(a)" and added subdivision (b).