Article 1. Claim For Refund

Index

• Ca. Rev. and Tax. Code § 50139 Credit Or Refund of Excess Amount Collected Or Paid
• Ca. Rev. and Tax. Code § 50139.5 Return to Customer
• Ca. Rev. and Tax. Code § 50140 Limitation Period
• Ca. Rev. and Tax. Code § 50140.1 Suspension of Limitation Period
• Ca. Rev. and Tax. Code § 50140.2 Refund of Overpayment of Any Fee, Penalty, Or Interest Collected By Board By Means of Levy, Through Use of Liens, Or By Other Enforcement Procedures
• Ca. Rev. and Tax. Code § 50140.3 Claim For Refund When Amount of Tax Determined Not Paid In Full
• Ca. Rev. and Tax. Code § 50141 Waiver
• Ca. Rev. and Tax. Code § 50142 Notice of Action
• Ca. Rev. and Tax. Code § 50142.1 Interest
• Ca. Rev. and Tax. Code § 50142.2 No Interest If Intentional Or Careless Overpayment