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DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 5. Overpayments and Refunds 40111-40137›ARTICLE 1. Claim for Refund 40111-40117

§ 40112.2

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

Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.

(Added by Stats. 2006, Ch. 364, Sec. 15. Effective January 1, 2007.)

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California Revenue and Taxation Code

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