Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 3. Collections and Refunds

Article 3. Refunds

Section 10901

10901. Refund of fee erroneously collected. Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor.

History.—Stats. 1949, p. 379, in effect October 1, 1949, substituted "one year" for "six months." Stats. 1959, p. 3999, in effect September 18, 1959, substituted "two years" for "one year." Stats. 1961, p. 579, in effect September 15, 1961, substituted "three" for "two." Stats. 1998, Ch. 322 (AB 2797), in effect August 20, 1998, added "or the Department of Housing and Community Development" after "department", added "or portion of a fee" after "license fee", added "or erroneously applies any offset provided under this part," after the first "this part," and added "erroneously collected" before "amount shall" in the first sentence, and added the second sentence.