Laws, Regulations and Annotations

Article 1 Claim for Refund

• 32401 Credits and refunds
• 32402 Claim; limitation period 6901
• 32402.1 Claim limitation; financially disabled
• 32402.2 Overpayments from levies or liens
• 32402.3 Refund claim where tax has not been paid in full; timely filing
• 32403 Failure to file claim
• 32404 Notice disallowing claim
• 32405 Interest
• 32406 Disallowance of interest
• 32407 Refunds on certain losses

Article 2 Suit for Refund

• 32411 Enjoining collection forbidden
• 32412 Necessity for refund claim
• 32413 Suit for refund

• 32414 When no decision on refund claim
• 32415 Failure to bring timely suit
• 32416 Crediting judgment to taxes due
• 32417 Interest on judgment
• 32418 Judgment for assignee forbidden

Article 3 Recovery of Erroneous Refunds

• 32431 Action by Controller
• 32432 Place of trial
• 32432.5 Interest on erroneous refunds
• 32433 Rules of procedure, etc

Article 4 Cancellations

• 32440 Cancellation of determination