The application for refund shall be presented to the department in a format prescribed by the department within three years from the date of payment of the erroneous or excessive fee or penalty and shall identify the payment made and state the grounds upon which it is claimed that the payment was excessive or erroneous.
(Amended by Stats. 2000, Ch. 787, Sec. 26. Effective January 1, 2001.)
Last modified: October 25, 2018