If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.
Cal. Rev. & Tax. Code § 16850
When Allowable
Added by Stats. 1977, Ch. 1079.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.