Cal. Rev. & Tax. Code § 13560

Current through the 2023 Legislative Session.

Section 13560 - Refund of amount erroneously paid

Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.

Ca. Rev. and Tax. Code § 13560

Added by Stats. 1982, Ch. 1535, Sec. 15.