Cal. Rev. & Tax. Code § 30178.3

Current through the 2023 Legislative Session.

Section 30178.3 - Refund of overpayment of any tax, penalty, or interest collected by board by means of levy, through use of liens, or by other enforcement procedures

Notwithstanding Section 30178, 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 a refund is filed within three years of the date of an overpayment.

Ca. Rev. and Tax. Code § 30178.3

Added by Stats 2006 ch 364 (AB 3076),s 8, eff. 1/1/2007.