Cal. Code Regs. tit. 18 § 14371.2
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
An erroneous payment is that portion of the amount paid which is in excess of the amount specified in an order fixing tax or where there is no order fixing tax, in excess of the amount specified in a Controller's determination of tax.
NOTE: Reference: Section 14371, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14371.2