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Business Taxes Law Guide—Revision 2025
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 5. Overpayments and Refunds (View entire chapter)
Article 1. Claim for Refund
- 43451 Credits and refunds
- 43451.5 Excess fee reimbursement
- 43452 Claim; limitation period
- 43452.1 Claim limitation period; financially disabled
- 43452.2 Claim limitation period; overpayments from levies or liens
- 43452.3 Refund claim where tax has not been paid in full; timely filing
- 43453 Failure to file claim
- 43454 Notice of action on claim
- 43455 Interest
- 43456 Disallowance of interest
Article 2. Suit for Refund
- 43473 Action for refund
- 43474 When refund claim not acted upon
- 43475 Action for refund; limitation
- 43476 Disposition of amount of judgment
- 43477 Interest
- 43478 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 43481 Recovery of erroneous refunds
- 43482 Place of trial
- 43483 Rules of procedure, etc
- 43484 Interest on erroneous refunds