Section 38624 Of Article 3. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 7. >> Article 3.

. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 38621, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
  (b) This section shall be operative for any action for recovery under Section 38621 on or after January 1, 2000.