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Business Taxes Law Guide—Revision 2025
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds (View entire chapter)
Article 1. Claim for Refund
- 6901 Credits and refunds
- 6901.5 Credits and refunds; excess tax
- 6902 Claim; limitation period
- 6902.2 Refund; offset of personal income or bank and corporation tax liability
- 6902.3 Overpayments from levies or liens
- 6902.4 Waiver of limitations; financially disabled persons
- 6902.5 Motion picture tax credit
- 6902.6 Claim for refund: determination payments
- 6902.7 Small business hiring credit I
- 6902.8 Small business hiring credit I, application
- 6902.9 Small business hiring credit II
- 6902.10 Small business hiring credit II, application
- 6903 Condition; sales tax reimbursement
- 6904 Form and content of claim
- 6905 Effect of failure to file claim
- 6906 Notice of action on claim
- 6907 Interest
- 6908 Disallowance of interest; waiver
- 6909 Smog impact fee refund
Article 2. Suit for Refund
- 6931 Enjoining collection forbidden
- 6932 Necessity of refund claim
- 6933 Action for refund; limitation
- 6934 When refund claim not acted upon
- 6935 Disposition of amount of judgment
- 6936 Interest
- 6937 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 6961 Erroneous refunds; actions
- 6962 Place of trial
- 6963 Rules of procedure, etc
- 6964 Interest on erroneous refunds