Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 50140.2 — Claim for Refund
Cal. Rev. & Tax. Code § 50140.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2007-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 50140, a refund of an overpayment of any fee, 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 § 50140.2 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 50140, a refund of an overpayment of any fee, 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.