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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds.
Article 1. Claim for Refund
Section 41106
41106. Disallowance of interest. (a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.
History—Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, added subdivision designation "(a)" and added subdivision (b). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.