{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4916","citation":"Rev. & Tax. Code, § 4916","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 2. Corrections [4831. - 4925.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2"},{"name":"ARTICLE 3. Incorrect Application of Payments [4911. - 4916.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-3"}],"history":"Amended by Stats. 1965, Ch. 351.","effective":null,"html":"<p>If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.</p>","text":"If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/incorrect-application-of-payments-4916","source":"California Legislative Information bulk export (pubinfo)"}