ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1941, Ch. 41.

§§ 11551–11555 · 5 sections

• § 11551 If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the…
• § 11553 No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of…
• § 11553.5 (a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 11554 The claim shall be in writing and shall state the specific grounds upon which it is founded.
• § 11555 Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount found to…