Article 2 - REFUND OR CREDIT FOR COLLECTED TAXES
- Section 12977 - Credit or refund
- Section 12978 - Limitations period
- Section 12979 - Content of claim
- Section 12980 - Effect of failure to file claim for refund or credit
- Section 12981 - Notice of action
- Section 12982 - Transmittal of claim to board by commissioner
- Section 12983 - Interest
- Section 12983.1 - Allowance of interest; payment
- Section 12983.5 - Interest not allowed
- Section 12984 - No interest if overpayment intentional or action deferred