Cal. Rev. & Tax. Code § 6902.3

Current through the 2023 Legislative Session.

Section 6902.3 - Approval of claim for refund

Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for refund is filed within three years of the date of overpayment.

Ca. Rev. and Tax. Code § 6902.3

Amended by Stats 2006 ch 538 (SB 1852),s 617, eff. 1/1/2007.