Laws, Regulations and Annotations

Article 1. Claim for Refund

• 45651 Credits and refunds
• 45651.5 Excess fee reimbursement
• 45652 Claim; limitation period
• 45652.1 Claim; limitation period; financially disabled
• 45652.2 Claim; limitation period; overpayments from levies or liens
• 45652.3 Refund claim where tax has not been paid in full; timely filing
• 45653 Failure to file claim
• 45654 Notice of action on claim
• 45655 Interest
• 45656 Disallowance of interest

Article 2. Suit for Refund

• 45701 Enjoining collection forbidden
• 45702 Necessity of refund claim

• 45703 Action for refund
• 45704 When refund claim not acted upon
• 45705 Action for refund; limitation
• 45706 Disposition of amount of judgment
• 45707 Interest
• 45708 Judgment for assignee forbidden

Article 3. Recovery of Erroneous Refunds

• 45751 Recovery of erroneous refunds
• 45752 Interest on erroneous refunds
• 45753 Rules of procedures, etc
• 45754 Place of trial

Article 4. Cancellations

• 45801 Cancellation of determination