California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 11551.
  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 11553.
  No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six...
• Section 11553.5.
  (a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 11554.
  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1941, Ch. 41.)
• Section 11555.
  Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount...

Last modified: October 22, 2018