Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS. (View entire chapter)
Article 1 Claim for Refund
- 40111 Credits and refunds
- 40112 Refund and credit limitations
- 40112.1 Claim limitation period; financially disabled
- 40112.2 Claim limitation period; overpayments from levies or liens
- 40113 Form and content of claim
- 40114 Effect of failure to file claim
- 40115 Notice of action on claim
- 40116 Interest on overpayment
- 40117 Disallowance of interest
Article 2 Cancellations
Article 3 Suit for Refund
- 40125 Enjoining collection forbidden
- 40126 Necessity of refund claim
- 40127 Refund action limitations
- 40128 When refund claim not acted upon
- 40129 Disposition of judgment
- 40130 Interest
- 40131 Judgment for assignee forbidden