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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
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Chapter 6. Overpayments and Refunds |
| ARTICLE 1. Claim for Refund |
| ARTICLE 2. Suit for Tax |
| ARTICLE 3. Suit for Refund |
| ARTICLE 4. Recovery of Erroneous Refunds |
| ARTICLE 5. Cancellations |
| ARTICLE 6. Closing Agreements |
| ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) |