Notwithstanding Section 50140, 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 § 50140.2
Claim for Refund
Known as the Underground Storage Tank Maintenance Fee Law
The act spans §§ 50101–50162 (120 sections).
Added by Stats. 2006, Ch. 364, Sec. 31
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.