GroundRules
RTC § 16850
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 5. Refunds [16850. - 16870.]
- ARTICLE 1. When Allowable [16850. - 16852.]
If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.
Collected 2026-09-14T05:56:33Z. Source file · JSON