Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
45652.2. Claim; limitation period; overpayments from levies or liens. Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.
History.—Added by Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007.