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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3.5. Stamps and Meter Machines 30161-30180›ARTICLE 4. Refunds 30176-30179.1

§ 30178.3

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Notwithstanding Section 30178, a refund of an overpayment of any tax, 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. 8. Effective January 1, 2007.)

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California Revenue and Taxation Code

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