Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds. (View entire chapter)
Article 1 Claim for Refund
- 45651 Credits and refunds
- 45651.5 Excess fee reimbursement
- 45652 Claim; limitation period
- 45652.1 Claim; limitation period; financially disabled
- 45652.2 Claim; limitation period; overpayments from levies or liens
- 45653 Failure to file claim
- 45654 Notice of action on claim
- 45655 Interest
- 45656 Disallowance of interest
Article 2 Suit for Refund
- 45703 Action for refund
- 45704 When refund claim not acted upon
- 45705 Action for refund; limitation
- 45706 Disposition of amount of judgment
- 45707 Interest
- 45708 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 45751 Recovery of erroneous refunds
- 45752 Place of trial
- 45752 Interest on erroneous refunds
- 45753 Rules of procedures, etc