California Revenue and Taxation Code

§ 16850

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

RTC § 16850Div. 2 · Part 9.5 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.

Legislative history

Added by Stats. 1977, Ch. 1079.