§ 40111 (a) If the department determines that any amount, penalty, or …
§ 40112 (a) Except as provided in subdivision (b), no refund shall be …
§ 40112.1 (a) The limitation period specified in Section 40112 shall be …
§ 40112.2 Notwithstanding Section 40112, a refund of an overpayment of any …
§ 40112.3 (a) A claim for refund that is otherwise valid under Sections …
§ 40113 Every claim shall be in writing and shall state the specific grounds …
§ 40114 Failure to file a claim within the time prescribed in this article …
§ 40115 Within 30 days after disallowing any claim in whole or in part the …
§ 40116 Interest at the modified adjusted rate per month established pursuant …
§ 40117 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > 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.
  • Fraud: Intentional deception resulting in injury to another.
  • 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