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Business Taxes Law Guide – Revision 2020
Emergency Telephone Users Surcharge Act
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund
Section 41101.2
41101.2. Claim limitation period; overpayments from levies or liens. Notwithstanding Section 41101, a refund of an overpayment of any surcharge, 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 a refund is filed within three years of the date of an overpayment.
History.—Added by Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007.