Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Tax on Insurers Law
Chapter 7. Cancellations and Refunds* (View entire chapter)
Article 1 Cancellations
Article 2 Refund or Credit for Collected Taxes
- 12977 Credits and refunds
- 12978 Time for presentation of claim
- 12979 Form and content of claim
- 12980 Failure to file claim
- 12981 Notice of action on claim
- 12982 Transmittal of claim to board
- 12983 Interest; insurers
- 12983.1 Interest; surplus line brokers
- 12983.5 Timely refund—disallowance of interest
- 12984 Disallowance of interest
* Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Chapter 7 from "corrections" to "cancellations and refunds".