Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds
Article 1. Claim for Refund
6902.3. Overpayments from levies or liens. Notwithstanding Section 6902, 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 refund is filed within three years of the date of overpayment.
History—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "of" after "Notwithstanding."