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Cal. Revenue and Taxation Code § 41101.2

Cal. Revenue and Taxation Code § 41101.2

California · California Revenue and Taxation Code · Status: effective · Effective 2022-01-01

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Cal. Revenue and Taxation Code § 41101.2, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923397
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Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.