California Statutes
§ 60581. — 60581. (Amended by Stats. 2022, Ch. 474, Sec. 115.)
California § 60581.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 31.PART 31. DIESEL FUEL TAX LAW
Ch. 8.CHAPTER 8. Overpayment and Refunds
Art. 5.ARTICLE 5. Cancellations
This text of California § 60581. (60581. (Amended by Stats. 2022, Ch. 474, Sec. 115.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 60581. (2026).
Text
If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records and certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made.
For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination.
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Legislative History
Amended by Stats. 2022, Ch. 474, Sec. 115. (SB 1496) Effective January 1, 2023.
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Bluebook (online)
California § 60581., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60581..