California § 9152.2. 9152.2. (Added by Stats. 2006, Ch. 364, Sec. 6.)

California Statutes

§ 9152.2. — 9152.2. (Added by Stats. 2006, Ch. 364, Sec. 6.)

California § 9152.2.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 3.PART 3. USE FUEL TAX

Ch. 6.CHAPTER 6. Overpayments and Refunds

Art. 1.ARTICLE 1. Claim for Refund

This text of California § 9152.2. (9152.2. (Added by Stats. 2006, Ch. 364, Sec. 6.)) 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 § 9152.2. (2026).

Text

Notwithstanding Section 9152, 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 a refund is filed within three years of the date of an overpayment.

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