ARTICLE 1. When Allowable

Article 1 added by Stats. 1977, Ch. 1079.

§§ 16850–16852 · 3 sections

• § 16850 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.
• § 16851 No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment,…
• § 16852 Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the…