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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds. (View entire chapter)
Article 1. Claim for Refund
- 41100 Credits and refunds
- 41101 Credit and refund limitations
- 41101.1 Claim limitation period; financially disabled
- 41101.2 Claim limitation period; overpayments from levies or liens
- 41101.3 Refund claim where tax has not been paid in full; timely filing
- 41102 Form and content of claim
- 41103 Effect of failure to file claim
- 41104 Notice of action on claim
- 41105 Interest on overpayment
- 41106 Disallowance of interest
Article 2. Cancellations
Article 3. Suit for Refund
- 41108 Enjoining collection forbidden
- 41109 Necessity of refund claim
- 41110 Refund action limitations
- 41111 When refund claim not acted upon
- 41112 Disposition of judgment
- 41113 Interest
- 41114 Judgment for assignee forbidden