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DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 5. Overpayments and Refunds 43451-43491›ARTICLE 1. Claim for Refund 43451-43456

§ 43452.2

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

Notwithstanding Section 43452, 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. 22. Effective January 1, 2007.)

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California Revenue and Taxation Code

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