California Revenue and Taxation Code

§ 32402.2

RTC § 32402.2 Effective Jan 1, 2007Div. 2 · Part 14 · Ch. 8 · Art. 1

Statute text

Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board 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.

Legislative history

Added by Stats. 2006, Ch. 364, Sec. 11. Effective January 1, 2007.