California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 9151.
  If the board determines that any amount not required to be paid under this part has been paid by any person, the board shall set...
• Section 9151.5.
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• Section 9152.
  (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 9152.1.
  (a) The limitation period specified in Section 9152 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 9152.2.
  Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• Section 9152.3.
  (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax...
• Section 9153.
  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1941, Ch. 38.)
• Section 9155.
  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 9156.
  (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