Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department 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.

(Amended by Stats. 2021, Ch. 432, Sec. 103. (SB 824) Effective January 1, 2022.)