Section 19113 Of Article 6. Interest From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 6.
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 of the tax so satisfied for any period during which, if
the credit had not been made, interest would have been allowable with
respect to the overpayment.