DIVISION 2. OTHER TAXES 6001-61050›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 · 2020-11 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.)

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California Revenue and Taxation Code

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