{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16850","citation":"Rev. & Tax. Code, § 16850","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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 5. Refunds [16850. - 16870.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-5"},{"name":"ARTICLE 1. When Allowable [16850. - 16852.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-5/article-1"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/when-allowable-16850","source":"California Legislative Information bulk export (pubinfo)"}