Cal. Rev. & Tax. Code § 41101.2

Current through the 2023 Legislative Session.

Section 41101.2 - Refund of overpayment of any surcharge, penalty, or interest collected by department by means of levy, through use of liens, or by other enforcement procedures

Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department 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.

Ca. Rev. and Tax. Code § 41101.2

Amended by Stats 2021 ch 432 (SB 824),s 103, eff. 1/1/2022.

Added by Stats 2006 ch 364 (AB 3076),s 18, eff. 1/1/2007.