California Revenue and Taxation Code

§ 10901

RTC § 10901 Effective Aug 20, 1998Div. 2 · Part 5 · Ch. 3 · Art. 3

Statute text

Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor.

Legislative history

Amended by Stats. 1998, Ch. 322, Sec. 4. Effective August 20, 1998.