Laws, Regulations and Annotations

Article 1. Claim for Refund

• 9151 Overpayments; credits and refunds
• 9151.5 Excess tax reimbursement
• 9152 Claims; limitation period
• 9152.1 Claim limitation; financially disabled
• 9152.2 Overpayments from levies or liens
• 9152.3 Refund claim where tax has not been paid in full; timely filing
• 9153 Claims; form and content
• 9154 Credit for overpayments not exceeding fifty thousand dollars [Repealed.]
• 9155 Interest on overpayment
• 9156 Intentional or careless overpayment
• 9157 Systems meeting emission standards [Repealed.]

Article 2. Suit for Refund

• 9171 Injunction forbidden
• 9172 Necessity for refund claim

• 9173 Action for refund; limitation
• 9173.5 When refund claim not acted upon
• 9173.6 Failure to bring timely suit
• 9174 Credit or refund; interest
• 9175 Judgment for assignee forbidden

Article 2.5. Recovery of Erroneous Refunds

• 9181 Erroneous refunds; action
• 9182 Place of trial
• 9183 Rules of procedure, etc
• 9184 Interest on erroneous refunds

Article 3. Cancellations

• 9196 Cancellation of determination; procedure