GroundRules
RTC § 6902.3
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 7. Overpayments and Refunds [6901. - 6981.]
- ARTICLE 1. Claim for Refund [6901. - 6909.]
Notwithstanding Section 6902, 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 refund is filed within three years of the date of overpayment.
Collected 2026-09-14T05:56:33Z. Source file · JSON