Cal. RTC § 16870
This is the official text of Cal. RTC § 16870, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.
Status: in_force · Read it on the official government site
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