California Revenue and Taxation Code

§ 4916

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 4916Div. 1 · Part 9 · Ch. 2 · Art. 3

Statute text

View on leginfo.ca.gov

If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.

Legislative history

Amended by Stats. 1965, Ch. 351.