California Revenue and Taxation Code

§ 13560

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13560Div. 2 · Part 8 · Ch. 6

Statute text

View on leginfo.ca.gov

Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.