CHAPTER 5. Overpayments and Refunds [40111. - 40137.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [40111. - 40117.]article2.. ARTICLE 2. Cancellations [40121. - 40121.]article3.. ARTICLE 3. Suit for Refund [40125. - 40131.]article4.. ARTICLE 4. Recovery of Erroneous Refunds [40135. - 40137.]

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