CHAPTER 5. Refunds [16850. - 16870.]

Chapter 5 added by Stats. 1977, Ch. 1079.

§§ 16850–16870 · 7 sections

1. ARTICLE 1. When Allowable §§ 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…
2. ARTICLE 2. Suit for Refund §§ 16860–16862 · 3 sections

   • § 16860 Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a…
   • § 16861 Process in the action directed to the state shall be served on the Controller.
   • § 16862 After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the…
3. ARTICLE 3. Interest on Refunds § 16870 · 1 section

   • § 16870 Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the…