California Statutes
§ 6902.3. — 6902.3. (Amended by Stats. 2006, Ch. 538, Sec. 617.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 7. CHAPTER 7. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
Notwithstanding Section 6902, a refund of an overpayment of any tax, 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 refund is filed within three years of the date of overpayment.
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California § 6902.3. (6902.3. (Amended by Stats. 2006, Ch. 538, Sec. 617.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2006, Ch. 538, Sec. 617. Effective January 1, 2007.