Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds. (View entire chapter)
Article 1 Claim for Refund
- 55221 Credits and refunds
- 55221.5 Excess fee reimbursement
- 55222 Claim; limitation periods
- 55222.1 Claim limitation period; financially disabled
- 55222.2 Claim limitation period; overpayments from levies or liens
- 55223 Effects of failure to file claim
- 55224 Notice of action on claim
- 55225 Interest on overpayments
- 55226 Interest disallowed for intentional or careless overpayments
Article 2 Suit for Refund
- 55244 Effect of failure to timely mail notice of action
- 55245 Effect of failure to timely bring suit
- 55246 Disposition of amount of judgment
- 55247 Interest allowed on judgment
- 55248 Judgment for assignee forbidden
Article 3 Recover of Erroneous Refunds
- 55261 Erroneous refunds; actions
- 55262 Place of trial
- 55262 Interest on erroneous refunds
- 55263 Rules of procedure