California Revenue and Taxation Code ARTICLE 1 - When Allowable

• Section 16850.
  If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be...
• Section 16851.
  No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the...
• Section 16852.
  Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount...

Last modified: October 22, 2018