GroundRules
RTC § 30178.3
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 3.5. Stamps and Meter Machines [30161. - 30180.]
- ARTICLE 4. Refunds [30176. - 30179.1.]
Notwithstanding Section 30178, 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON