DIVISION 2. OTHER TAXES 6001-60709›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 5. Refunds 16850-16870›ARTICLE 1. When Allowable 16850-16852

§ 16850

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1977, Ch. 1079.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.