CHAPTER 5. Overpayments and Refunds [46501. - 46551.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [46501. - 46507.]article2.. ARTICLE 2. Suit for Refund [46521. - 46528.]article3.. ARTICLE 3. Recovery of Erroneous Refunds [46541. - 46544.]article4.. ARTICLE 4. Cancellations [46551. - 46551.]

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