Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS. (View entire chapter)
Article 1 Claim for Refund
- 32401 Credits and refunds
- 32402 Claim; limitation period 6901
- 32402.1 Claim limitation; financially disabled
- 32402.2 Overpayments from levies or liens
- 32403 Failure to file claim
- 32404 Notice disallowing claim
- 32405 Interest
- 32406 Disallowance of interest
- 32407 Refunds on certain losses
Article 2 Suit for Refund
- 32414 When no decision on refund claim
- 32415 Failure to bring timely suit
- 32416 Crediting judgment to taxes due
- 32417 Interest on judgment
- 32418 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 32431 Action by Controller
- 32432 Place of trial
- 32432 Interest on erroneous refunds
- 32433 Rules of procedure, etc