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DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 1. Claim for Refund 50139-50142.2

§ 50140.2

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

Notwithstanding Section 50140, a refund of an overpayment of any fee, 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. 31. Effective January 1, 2007.)

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California Revenue and Taxation Code

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