Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 50140.2

50140.2. Claim limitation period; overpayments from levies or liens. Notwithstanding Section 50140, a refund of an overpayment of any fee, 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.