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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 7 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 6936.
Universal Citation: CA Rev & Tax Code § 6936 (2021)
6936.
In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.
(Amended by Stats. 1991, Ch. 236, Sec. 7.6. Effective July 29, 1991.)
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