Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.
Cal. Rev. & Tax. Code § 41101.2
Claim for Refund
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2021). 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.