California Revenue and Taxation Code Section 13560

CA Rev & Tax Code § 13560 (2017)  

Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018