Article 3 - Claims for Refund
- Section 5230 - Persons Who May File a Claim for Refund; Limitations on Certain Claims
- Section 5231 - Limitation Period for Claim for Refund
- Section 5231.5 - Failure to File Timely Claim for Refund
- Section 5232 - General Contents of Claims for Refund
- Section 5232.4 - Contents of Claims for Refund Under Diesel Fuel Tax Law. [Repealed]
- Section 5232.6 - Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages
- Section 5232.8 - Additional Requirements for Claims for Refund Filed Under the Cigarette and Tobacco Products Tax Law. [Repealed]
- Section 5233 - Filing Claims for Refund
- Section 5234 - Assignment and Acknowledgment of Claim for Refund
- Section 5234.5 - Review Process for Claims for Refund and Requests for Additional Information
- Section 5235 - Action on the Claim for Refund
- Section 5236 - Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund
- Section 5237 - Chief Deputy Director Approval Required for Refunds over $100,000
- Section 5238 - Credits and Offsets May Reduce Refunds
- Section 5239 - Combined Claims for Refund on Behalf of Class of Taxpayers. [Repealed]