Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS. (View entire chapter)
Article 1 Claim for Refund
- 30361 Credits and refunds
- 30361.5 Excess tax reimbursement; tobacco products
- 30362 Claim; limitations period
- 30362.1 Claim limitation; financially disabled
- 30363 Form and content of claim
- 30364 Failure to file claim
- 30365 Notice of action
- 30366 Interest
- 30367 Disallowance of interest
Article 2 Recovery of Erroneous Refunds
Article 3 Suit for Refund
- 30401 Enjoining collection forbidden
- 30402 Necessity of refund claim
- 30403 Action for refund; limitation
- 30404 When refund claim not acted upon
- 30405 Failure to bring suit within time
- 30406 Disposition of amount of judgment; interest
- 30407 Judgment for assignee forbidden