California Revenue and Taxation Code 40112.2 – Notwithstanding Section 40112, a refund of an overpayment of any …
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Notwithstanding Section 40112, a refund of an overpayment of any surcharge, 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.
(Added by Stats. 2006, Ch. 364, Sec. 15. Effective January 1, 2007.)
Terms Used In California Revenue and Taxation Code 40112.2
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20