Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13560 — Refunds
Cal. Rev. & Tax. Code § 13560
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.
Citator
Cal. Rev. & Tax. Code § 13560 — Refunds is in force in the current edition of the Code, and nothing recorded condemns it.
Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.