Laws, Regulations and Annotations

Article 1. Claim for Refund

• 38601 Credits and refunds
• 38602 Claim; limitation period
• 38602.5 Filing extension; disability
• 38603 Form and content of claim
• 38604 Effect of failure to file claim
• 38605 Notice of action on claim
• 38606 Interest
• 38607 Disallowance of interest; waiver

Article 2. Suit for Refund

• 38611 Enjoining collection forbidden
• 38612 Necessity of refund claim

• 38613 Action for refund; limitation
• 38614 When refund claim not acted upon
• 38615 Disposition of amount of judgment
• 38616 Interest
• 38617 Judgment for assignee forbidden

Article 3. Recovery of Erroneous Refunds

• 38621 Erroneous refunds; actions
• 38622 Place of trial
• 38623 Rules of procedure, etc
• 38624 Erroneous refund; interest relief

Article 4. Cancellations

• 38631 Cancellation of determinations