Cal. Code Regs. tit. 18 § 14371

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 14371 - Refund of Erroneous Payment in Excess of Order Fixing Tax

Any person making an erroneous payment of tax in excess of the amount specified in an order fixing tax as finally amended or modified, and as adjusted for the discount or interest provisions of the law, is entitled to a refund of the amount erroneously paid.

NOTE: Reference: Section 14371, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 14371