Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS (View entire chapter)
Article 1. Claim for Refund
- 6901. Credits and refunds.
- 6901.5. Credits and refunds; excess tax.
- 6902. Claim; limitation period.
- 6902.2. Refund; offset of personal income or bank and corporation tax liability.
- 6902.3. Overpayments from levies or liens.
- 6902.4. Waiver of limitations; financially disabled persons.
- 6902.5. Motion picture tax credit.
- 6903. Condition; sales tax reimbursement.
- 6904. Form and content of claim.
- 6905. Effect of failure to file claim.
- 6906. Notice of action on claim.
- 6907. Interest.
- 6908. Disallowance of interest; waiver.
- 6909. Smog impact fee refund.
Article 2. Suit for Refund
- 6931. Enjoining collection forbidden.
- 6932. Necessity of refund claim.
- 6933. Action for refund; limitation.
- 6934. When refund claim not acted upon.
- 6935. Disposition of amount of judgment.
- 6936. Interest.
- 6937. Judgment for assignee forbidden.
Article 3. Recovery of Erroneous Refunds
- 6961. Erroneous refunds; actions.
- 6962. Place of trial.
- 6963. Rules of procedure, etc.
- 6964. Interest on erroneous refunds.