Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Law > Chapter 7 > Section 6902.3

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 1. Claim for Refund

Section 6902.3

---

6902.3. Overpayments from levies or liens. 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.

History—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "of" after "Notwithstanding."