{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12978","citation":"Rev. & Tax. Code, § 12978","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7"},{"name":"ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7/article-2"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 153.","effective":null,"html":"<p>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 <a href=\"/rtc/12421\">12421</a>) 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-or-credit-for-collected-taxes-12978","source":"California Legislative Information bulk export (pubinfo)"}