California Revenue and Taxation Code ARTICLE 1 - Claim for Refund
- Section 32401.
If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected...
- Section 32402.
(a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month...
- Section 32402.1.
(a) The limitation period specified in Section 32402 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
- Section 32402.2.
Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
- Section 32402.3.
(a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has...
- Section 32403.
Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the...
- Section 32404.
Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such...
- Section 32405.
Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to...
- Section 32406.
(a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person...
- Section 32407.
(a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the...
Last modified: October 22, 2018