Section 19120.

Cal. Revenue and Taxation Code - RTC § 19120.
in effect
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Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the date of the payment of the refund. Abatement of interest under this section is governed by subdivision (c) of Section 19104.

References

referencesCal. Revenue and Taxation Code - RTC § 19411.
referencesCal. Revenue and Taxation Code - RTC § 19521.
referencesCal. Revenue and Taxation Code - RTC § 19104.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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