GroundRules
RTC § 12978
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 7. Cancellations and Refunds [12951. - 12984.]
- ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]
No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.
Collected 2026-09-14T05:56:33Z. Source file · JSON