Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Alcoholic Beverage Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund
32402.2. Overpayments from levies or liens. Notwithstanding Section 32402, 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.
History.—Added by Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007.