GroundRules
RTC § 50140.2
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]
- CHAPTER 5. Overpayments and Refunds [50139. - 50151.]
- ARTICLE 1. Claim for Refund [50139. - 50142.2.]
Notwithstanding Section 50140, a refund of an overpayment of any fee, 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