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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 5. Overpayments and Refunds
Article 3. Recovery of Erroneous Refunds
Section 43484
43484. Interest on erroneous refunds. (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 43481, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the California Department of Tax and Fee Administration serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 43481 on or after January 1, 2000.
History—Added by Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000.