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Business Taxes Law Guide—Revision 2025
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 (View entire chapter)
Article 1. Claim for Refund
- 46501 Credits and refunds
- 46501.5 Excess fee reimbursement
- 46502 Claim; limitation periods
- 46502.1 Claim limitation period; financially disabled
- 46502.2 Claim limitation period; overpayments from levies or liens
- 46502.3 Refund claim where tax has not been paid in full; timely filing
- 46503 Claim requirements
- 46504 Effects of failure to file claim
- 46505 Notice of action on claim
- 46506 Interest on overpayments
- 46507 Interest disallowed for intentional or careless overpayments
Article 2. Suit for Refund
- 46523 Action for refund; limitation
- 46524 Effect of failure to timely mail notice of action
- 46525 Effect of failure to timely bring suit
- 46526 Disposition of amount of judgment
- 46527 Interest allowed on judgment
- 46528 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 46541 Erroneous refunds; actions
- 46542 Place of trial
- 46543 Rules of procedure, etc
- 46544 Interest on erroneous refunds