California Revenue and Taxation Code ARTICLE 6 - Interest

• Section 19101.
  (a) If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), is not paid on or...
• Section 19104.
  (a) The Franchise Tax Board may abate all or any part of any of the following:(1) Any interest on a deficiency or related to a proposed deficiency...
• Section 19105.
  In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between...
• Section 19107.
  Where an overpayment is made by any individual for any year, and a deficiency is owing from the spouse of the taxpayer for the same...
• Section 19108.
  (a) Where an overpayment is made by any taxpayer for any year, and a deficiency is owing from the same taxpayer for any other year, the...
• Section 19109.
  (a) If the Franchise Tax Board extends for any period the time for filing a return under Section 18572 or subdivision (a) of Section 18567 and...
• Section 19110.
  (a) When the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate, parent, or...
• Section 19112.
  Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest...
• Section 19113.
  If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion...
• Section 19114.
  Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which...
• Section 19116.
  (a) In the case of an individual who files a return of tax imposed under Part 10 (commencing with Section 17001) for a taxable year on...
• Section 19117.
  (a) The Franchise Tax Board shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by the...
• Section 19120.
  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...

Last modified: October 22, 2018