In the event of overpayment of any of the taxes imposed by this article, the taxpayer may file a claim for refund or a claim for credit with the department. No refund or credit shall be approved by the department unless the claim therefor is filed with the department within six months after the close of the calendar year in which the overpayment was made.
Cal. Fish & Game Code § 8058
Landing Taxes
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2017). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.