Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Emergency Telephone Users Surcharge Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS. (View entire chapter)
Article 1 Claim for Refund
- 41100 Credits and refunds
- 41101 Credit and refund limitations
- 41101.1 Claim limitation period; financially disabled
- 41101.2 Claim limitation period; overpayments from levies or liens
- 41102 Form and content of claim
- 41103 Effect of failure to file claim
- 41104 Notice of action on claim
- 41105 Interest on overpayment
- 41106 Disallowance of interest
Article 2 Cancellations
Article 3 Suit for Refund
- 41108 Enjoining collection forbidden
- 41109 Necessity of refund claim
- 41110 Refund action limitations
- 41111 When refund claim not acted upon
- 41112 Disposition of judgment
- 41113 Interest
- 41114 Judgment for assignee forbidden