Revenue and Taxation Code § 8127

ARTICLE 2. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 8127Official source ↗

Added by Stats. 1941, Ch. 37.

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.