Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30178.3 — Refunds
Cal. Rev. & Tax. Code § 30178.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2007-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board 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.
Citator
Cal. Rev. & Tax. Code § 30178.3 — Refunds is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board 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.