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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0048.050

Sales and Use Tax Annotations


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I

320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0048.050

320.0048.050 Credit Interest. Civil Code section 1793.25 ("Lemon Law claims"), subsection (c), expressly prohibits the payment of credit interest when the Board approves a manufacturer's Lemon Law claim for sales tax reimbursement. 10/21/02. (2003–3).