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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 1. Claim for Refund 6901-6909

§ 6902.3

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

Notwithstanding Section 6902, 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 refund is filed within three years of the date of overpayment.

(Amended by Stats. 2006, Ch. 538, Sec. 617. Effective January 1, 2007.)

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California Revenue and Taxation Code

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