Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16850 — When Allowable

Cal. Rev. & Tax. Code § 16850

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.

Citator

Cal. Rev. & Tax. Code § 16850 — When Allowable is in force in the current edition of the Code, and nothing recorded condemns it.

If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.