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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 8 > Section 32417

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds

Article 2. Suit for Refund

Section 32417

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32417. Interest on judgment. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.

History—Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "12 percent" for "6 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … annum" before "upon". Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, substituted "modified … annum" for "adjusted annual rate," substituted "Section 6591.5" for "Section 19269."