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2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 5 - Overpayments and Refunds
ARTICLE 1 - Claim for Refund
Section 46502.2


CA Rev & Tax Code § 46502.2 (through 2013 Leg Sess) What's This?
  

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.

(Added by Stats. 2006, Ch. 364, Sec. 28. Effective January 1, 2007.)

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