Laws, Regulations and Annotations

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

• 43471 Enjoining collection forbidden
• 43472 Necessity of refund claim

• 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

Article 4. Cancellations

• 43491 Cancellation of determination