Section 1181 Of Article 9. Refunds And Overpayments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 9.
1181
. Interest shall be allowed and paid only to the extent that
interest and penalties collected under this division are available
therefor upon any overpayment of contributions at the adjusted rate
per month, or fraction thereof, established pursuant to Section 19521
of the Revenue and Taxation Code, from the date of overpayment to
the date of the allowance of the refund or credit, but no interest
shall be allowed if the director determines that any overpayment was
made intentionally or by reason of negligence on the part of the
employing unit.