§ 12977 (a) If the board determines that any tax, interest, or penalty …
§ 12978 No credit or refund shall be allowed or approved after four years …
§ 12979 Every claim for refund or credit shall be in writing and shall state …
§ 12980 Failure to file a claim for refund or credit within the time …
§ 12981 Within 30 days after disallowing any claim for refund or credit in …
§ 12982 If the claim for refund or credit is presented to the commissioner he …
§ 12983 (a) Interest shall be allowed upon the amount of any overpayment …
§ 12983.1 Interest shall be allowed upon the amount of any overpayment of tax …
§ 12983.5 If any overpayment of taxes imposed by this part is refunded or …
§ 12984 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 > Article 2 - Refund or Credit for Collected Taxes

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • Quorum: The number of legislators that must be present to do business.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.