Section 38616 Of Article 2. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 7. >> Article 2.

. In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 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.