2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 5 - Overpayments and Refunds
ARTICLE 1 - Claim for Refund
Section 45656
(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.
(Amended by Stats. 1998, Ch. 420, Sec. 11. Effective January 1, 1999.)
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