§ 9151 If the department determines that any amount not required to be paid …
§ 9151.5 When an amount represented by a person who is a taxpayer under this …
§ 9152 (a) Except as provided in subdivision (b), no refund shall be …
§ 9152.1 (a) The limitation period specified in Section 9152 shall be …
§ 9152.2 Notwithstanding Section 9152, a refund of an overpayment of any tax, …
§ 9152.3 (a) A claim for refund that is otherwise valid under Sections …
§ 9153 The claim shall be in writing and shall state the specific grounds …
§ 9155 Interest shall be paid upon any overpayment of any amount of tax at …
§ 9156 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 6 > Article 1 - Claim for Refund

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • District: as used in this article , means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to this article. See California Public Resources Code 5500
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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