Revenue and Taxation Code § 16850
ARTICLE 1. When Allowable
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.
ARTICLE 1. When Allowable
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.