ARTICLE 3. Interest on Refunds [16870. - 16870.]

Cal. Revenue and Taxation Code - RTC 3.
in effect

Cal. Revenue and Taxation Code - RTC § 16870. Section 16870.

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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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