Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
CHAPTER 7. Overpayments and Refunds (View entire chapter)
Article 1 Claim for Refund
- 38601 Credits and refunds
- 38602 Claim; limitation period
- 38602.5 Filing extension; disability
- 38603 Form and content of claim
- 38604 Effect of failure to file claim
- 38605 Notice of action on claim
- 38606 Interest
- 38607 Disallowance of interest; waiver
Article 2 Suit for Refund
- 38613 Action for refund; limitation
- 38614 When refund claim not acted upon
- 38615 Disposition of amount of judgment
- 38616 Interest
- 38617 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 38621 Erroneous refunds; actions
- 38622 Place of trial
- 38623 Rules of procedure, etc.
- 38624 Erroneous refund; interest relief