Section 19350 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 1.
19350
. If a credit or refund of any part of an overpayment would be
barred under Section 19306, except for Section 19312, no interest
shall be allowed or paid with respect to that part of the overpayment
for any period beginning after the expiration of the period of
limitation provided in Section 19306 for filing claim for credit or
refund of that part of the overpayment and ending at the expiration
of six months after the date on which the claim was filed or, in case
no claim was filed and the overpayment was found by the board,
ending at the time the appeal was filed with the board.