Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]
( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [50139 - 50151]
( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ARTICLE 1. Claim for Refund [50139 - 50142.2]
( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) 50140.2.
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.
(Added by Stats. 2006, Ch. 364, Sec. 31. Effective January 1, 2007.)