Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Diesel Fuel Tax Law

CHAPTER 8. OVERPAYMENTS AND REFUNDS.

Article 2. Claim for Refund

Section 60522.2

60522.2. Overpayments from levies or liens. Notwithstanding Section 60522, 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.