Chapter 5. Overpayments and Refunds
Article 1. Claim For Refund
- 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
Article 2. Suit For Refund
- Ca. Rev. and Tax. Code § 50143 No Prevention of Collection of Fee
- Ca. Rev. and Tax. Code § 50144 Claim For Refund Or Credit As Prerequisite
- Ca. Rev. and Tax. Code § 50145 Action Against Board
- Ca. Rev. and Tax. Code § 50146 Action Against Board If Board Fails to Mail Notice of Action
- Ca. Rev. and Tax. Code § 50147 Waiver
- Ca. Rev. and Tax. Code § 50148 Judgment Rendered For Plaintiff
- Ca. Rev. and Tax. Code § 50148.1 Interest
- Ca. Rev. and Tax. Code § 50149 Action Brought By Assignee
Article 3. Recovery of Erroneous Refunds
- Ca. Rev. and Tax. Code § 50150 Recovery of Refund Erroneously Paid Or Credit Erroneously Allowed
- Ca. Rev. and Tax. Code § 50150.1 Change In Place of Trial
- Ca. Rev. and Tax. Code § 50150.2 Prosecution By Attorney General; Applicability of Code of Civil Procedure
- Ca. Rev. and Tax. Code § 50150.5 No Interest If Liable Person In No Way Caused Erroneous Refund
Article 4. Cancellations