California Revenue and Taxation Code ARTICLE 2 - Refund or Credit for Collected Taxes

• Section 12977.
  (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed,...
• Section 12978.
  No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment...
• Section 12979.
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.(Amended by Stats. 1961, Ch.
• Section 12980.
  Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State...
• Section 12981.
  Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to...
• Section 12982.
  If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of...
• Section 12983.
  (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per...
• Section 12983.1.
  Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of...
• Section 12983.5.
  If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the...
• Section 12984.
  (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability...

Last modified: October 22, 2018