CHAPTER 7. Overpayments and Refunds [38601. - 38631.]

Cal. Revenue and Taxation Code - RTC 7.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [38601. - 38607.]article2.. ARTICLE 2. Suit for Refund [38611. - 38617.]article3.. ARTICLE 3. Recovery of Erroneous Refunds [38621. - 38624.]article4.. ARTICLE 4. Cancellations [38631. - 38631.]

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