CHAPTER 5. Overpayments and Refunds [45651. - 45801.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [45651. - 45656.]article2.. ARTICLE 2. Suit for Refund [45701. - 45708.]article3.. ARTICLE 3. Recovery of Erroneous Refunds [45751. - 45754.]article4.. ARTICLE 4. Cancellations [45801. - 45801.]

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