Laws, Regulations, and Annotations

Article 1. Claim for Refund

• 55221 Credits and refunds
• 55221.5 Excess fee reimbursement
• 55222 Claim; limitation periods
• 55222.1 Claim limitation period; financially disabled
• 55222.2 Claim limitation period; overpayments from levies or liens
• 55222.3 Refund claim where tax has not been paid in full; timely filing
• 55223 Effects of failure to file claim
• 55224 Notice of action on claim
• 55225 Interest on overpayments
• 55226 Interest disallowed for intentional or careless overpayments

Article 2. Suit for Refund

• 55242 Necessity of refund claim
• 55243 Action for refund; limitation

• 55244 Effect of failure to timely mail notice of action
• 55245 Effect of failure to timely bring suit
• 55246 Disposition of amount of judgment
• 55247 Interest allowed on judgment
• 55248 Judgment for assignee forbidden

Article 3. Recover of Erroneous Refunds

• 55261 Erroneous refunds; actions
• 55262 Place of trial
• 55262.5 Interest on erroneous refunds
• 55263 Rules of procedure

Article 4. Cancellations

• 55281 Cancellation of determinations