2005 California Revenue and Taxation Code Sections 16850-16852 Article 1. When Allowable

16850.  If the Controller finds that there has been an overpayment
of tax by a taxpayer for any reason, the amount of the overpayment
shall be refunded to the taxpayer.
16851.  No refund shall be allowed or made after four years from the
last day prescribed for filing the return or after one year from the
date of the overpayment, whichever period expires the later, unless
before the expiration of such period a claim therefor is filed by the
taxpayer, or unless before the expiration of such period the
Controller makes a refund.  A claim for refund may be filed in such
form as the Controller may prescribe, and the Controller shall allow
or deny the claim, in whole or in part, and mail a notice of such
determination to the claimant at the address stated on the claim.
16852.  Any person who has paid any tax imposed by this part which
later is determined by judgment to have been in excess of the amount
legally due, or an heir, the executor of the will, or the
administrator of the estate of any such person, but not his assignee,
is entitled to a refund in the amount of the excess paid within one
year after the judgment becomes final.