Article 2 - CLAIM FOR REFUNDS OF LICENSED SUPPLIERS, INTERSTATE USERS, EXEMPT BUS OPERATORS, HIGHWAY VEHICLE OPERATORS, AND END SELLERS
- Section 60521 - Credit and refund for excess amount paid or collected
- Section 60521.5 - Return to customer
- Section 60522 - Limitation period
- Section 60522.1 - Suspension of limitation period
- Section 60522.2 - Refund of overpayment of any tax, penalty, or interest collected by board by means of levy, through use of liens, or by other enforcement procedures
- Section 60522.3 - Claim for refund when amount of tax determined not paid in full
- Section 60523 - Claim
- Section 60524 - Interest
- Section 60525 - No interest if intentional or careless overpayment; effect of request to defer action on claim