California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 38601.
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• Section 38602.
  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following...
• Section 38602.5.
  (a) The limitation period specified in Section 38602 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 38603.
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1976, Ch. 176.)
• Section 38604.
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.(Added...
• Section 38605.
  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the...
• Section 38606.
  Interest shall be paid upon any overpayment of any amount of tax at the adjusted annual rate established pursuant to Section 19521 from the last...
• Section 38607.
  (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...

Last modified: October 22, 2018