CHAPTER 8. Overpayments and Refunds [32401. - 32440.]

Cal. Revenue and Taxation Code - RTC 8.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [32401. - 32407.]article2.. ARTICLE 2. Suit for Refund [32411. - 32418.]article3.. ARTICLE 3. Recovery of Erroneous Refunds [32431. - 32433.]article4.. ARTICLE 4. Cancellations [32440. - 32440.]

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026