Laws, Regulations and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 5. Overpayments and Refunds (View entire chapter)
Article 1. Claim for Refund
- 40111 Credits and refunds
- 40112 Refund and credit limitations
- 40112.1 Claim limitation period; financially disabled
- 40112.2 Claim limitation period; overpayments from levies or liens
- 40112.3 Refund claim where tax has not been paid in full; timely filing
- 40113 Form and content of claim
- 40114 Effect of failure to file claim
- 40115 Notice of action on claim
- 40116 Interest on overpayment
- 40117 Disallowance of interest
Article 2. Cancellations
Article 3. Suit for Refund
- 40125 Enjoining collection forbidden
- 40126 Necessity of refund claim
- 40127 Refund action limitations
- 40128 When refund claim not acted upon
- 40129 Disposition of judgment
- 40130 Interest
- 40131 Judgment for assignee forbidden