Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 6. Overpayments and Refunds.
Article 1. Claim for Refund
9152.2. Overpayments from levies or liens. Notwithstanding Section 9152, 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.
History.—Added by Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007.