DIVISION 2. OTHER TAXES 6001-61050›PART 5. VEHICLE LICENSE FEE 10701-11053›CHAPTER 3. Collections and Refunds 10851-10902›ARTICLE 3. Refunds 10901-10902
§ 10901
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor.
(Amended by Stats. 1998, Ch. 322, Sec. 4. Effective August 20, 1998.)
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