Laws, Regulations and Annotations

Article 1 Claim for Refund

• 30361 Credits and refunds
• 30361.5 Excess tax reimbursement; tobacco products
• 30362 Claim; limitations period
• 30362.1 Claim limitation; financially disabled
• 30362.2 Refund claim where tax has not been paid in full; timely filing
• 30363 Form and content of claim
• 30364 Failure to file claim
• 30365 Notice of action
• 30366 Interest
• 30367 Disallowance of interest

Article 2 Recovery of Erroneous Refunds

• 30381 Erroneous refund. Actions
• 30382 Place of trial

• 30383 Rules of procedure, etc
• 30384 Interest on erroneous refunds

Article 3 Suit for Refund

• 30401 Enjoining collection forbidden
• 30402 Necessity of refund claim
• 30403 Action for refund; limitation
• 30404 When refund claim not acted upon
• 30405 Failure to bring suit within time
• 30406 Disposition of amount of judgment; interest
• 30407 Judgment for assignee forbidden

Article 4 Cancellations

• 30421 Cancellation of determination