§ 38601 If the department determines that any amount, penalty, or interest …
§ 38602 (a) Except as provided in subdivision (b) no refund shall be …
§ 38602.5 (a) The limitation period specified in Section 38602 shall be …
§ 38603 Every claim shall be in writing and shall state the specific grounds …
§ 38604 Failure to file a claim within the time prescribed in this article …
§ 38605 Within 30 days after disallowing any claim in whole or in part the …
§ 38606 Interest shall be paid upon any overpayment of any amount of tax at …
§ 38607 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 7 > Article 1 - Claim for Refund

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes "city and county. See California Public Resources Code 14
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Venue: The geographical location in which a case is tried.