Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds (View entire chapter)
Article 1 Claim for Refund
- 50139 Credits and refunds
- 50139.5 Excess fee reimbursement
- 50140 Claim; limitation period
- 50140.1 Claim limitation period; financially disabled
- 50140.2 Claim limitation period; overpayments from levies or liens
- 50141 Failure to file claim
- 50142 Notice of action on claim
- 50142.1 Interest on overpayments
- 50142.2 Interest disallowed for intentional or careless overpayments
Article 2 Suit for Refund
- 50145 Action for refund
- 50146 When refund claim not acted upon
- 50147 Action for refund; limitation
- 50148 Disposition of amount of judgment
- 50148.1 Interest
- 50149 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 50150 Recovery of erroneous refunds
- 50150.1 Place of trial
- 50150.2 Rules of procedure, etc
- 50150.5 Interest on erroneous refunds