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Cal. Revenue and Taxation Code § 13560

Cal. Revenue and Taxation Code § 13560

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13560, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920248
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Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.