California Revenue and Taxation Code 30179.1 – No interest shall be allowed on an overpayment of the tax on exported …
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No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.
(Added by Stats. 1989, Ch. 634, Sec. 23. Effective September 21, 1989.)