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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 5 > Section 46502.2

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 46502.2

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46502.2. Claim limitation period; overpayments from levies or liens. Notwithstanding Section 46502, a refund of an overpayment of any fee, 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.