Whenever the amount of any tax has been overpaid or paid more than once or had been erroneously or illegally collected or received by the board, it may be refunded, provided that a claim therefor in writing is filed with the board within two years of the date of payment.
Cal. Water Code § 72072.11
Powers—Utility Tax
Known as the Municipal Water District Law
The act spans §§ 71000–73001 (528 sections).
Added by Stats. 1975, Ch. 291.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.