Notwithstanding Section 45652, a refund of an overpayment of any fee, 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 § 45652.2
Claim for Refund
Known as the Integrated Waste Management Fee Law
The act spans §§ 45001–45984 (127 sections).
Added by Stats. 2006, Ch. 364, Sec. 25
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.