Notwithstanding Section 43452, a refund of an overpayment of any tax, 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 § 43452.2
Claim for Refund
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Added by Stats. 2006, Ch. 364, Sec. 22
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.