CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [41100. - 41106.]article2.. ARTICLE 2. Cancellations [41107. - 41107.]article3.. ARTICLE 3. Suit for Refund [41108. - 41114.]article4.. ARTICLE 4. Recovery of Erroneous Refunds [41114.1. - 41114.3.]

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