CHAPTER 5. Overpayments and Refunds [43451. - 43491.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Claim for Refund [43451. - 43456.]article2.. ARTICLE 2. Suit for Refund [43471. - 43478.]article3.. ARTICLE 3. Recovery of Erroneous Refunds [43481. - 43484.]article4.. ARTICLE 4. Cancellations [43491. - 43491.]

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