Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 45652.2


45652.2. Claim; limitation period; overpayments from levies or liens. Notwithstanding Section 45652, 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.

History—Added by Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007.