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Business Taxes Law Guide—Revision 2025
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 5. Overpayments and Refunds (View entire chapter)
Article 1. Claim for Refund
- 50139 Credits and refunds
- 50139.5 Excess fee reimbursement
- 50140 Claim; limitation period
- 50140.1 Claim limitation period; financially disabled
- 50140.2 Claim limitation period; overpayments from levies or liens
- 50140.3 Refund claim where tax has not been paid in full; timely filing
- 50141 Failure to file claim
- 50142 Notice of action on claim
- 50142.1 Interest on overpayments
- 50142.2 Interest disallowed for intentional or careless overpayments
Article 2. Suit for Refund
- 50145 Action for refund
- 50146 When refund claim not acted upon
- 50147 Action for refund; limitation
- 50148 Disposition of amount of judgment
- 50148.1 Interest
- 50149 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 50150 Recovery of erroneous refunds
- 50150.1 Place of trial
- 50150.2 Rules of procedure, etc
- 50150.5 Interest on erroneous refunds