{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8127","citation":"Rev. & Tax. Code, § 8127","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 2. Claim for Refund [8126. - 8131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-2"}],"history":"Added by Stats. 1941, Ch. 37.","effective":null,"html":"<p>The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his successors, administrators, executors, or assigns.</p>","text":"The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his successors, administrators, executors, or assigns.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-8127","source":"California Legislative Information bulk export (pubinfo)"}