California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 41100.
  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 41101.
  No refund shall be approved by the board after three years from the last day of the second month following the close of the month...
• Section 41101.1.
  (a) The limitation period specified in Section 41101 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 41101.2.
  Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use...
• Section 41101.3.
  (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharge...
• Section 41102.
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1976, Ch. 443.)
• Section 41103.
  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 41104.
  Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the...
• Section 41105.
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from...
• Section 41106.
  (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