There is a newer version of the California Code
2011 California Code
Fish and Game Code
DIVISION 6. FISH [5500 - 9101]
ARTICLE 7.5. Landing Taxes
Section 8063
CA Fish & Game Code § 8063 (through 2012 Leg Sess) What's This?
If the department determines that any overpayment of a landing tax has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(Amended by Stats. 1986, Ch. 1049, Sec. 43. Effective September 24, 1986.)
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