Cal. Rev. & Tax. Code § 9152.2

Current through the 2023 Legislative Session.

Section 9152.2 - Time limitation for refund of overpayment collected by enforcement procedures

Notwithstanding Section 9152, 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 § 9152.2

Added by Stats 2006 ch 364 (AB 3076),s 6, eff. 1/1/2007.