California Revenue and Taxation Code ARTICLE 2.5 - Interest on Refunds

• Section 5150.5.
  In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is...
• Section 5151.
  (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10)...
• Section 5152.
  In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion...
• Section 5153.
  Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues...

Last modified: October 22, 2018