California Code
PART 7 - INSURANCE TAXATION
CHAPTER 7 - Cancellations and Refunds

ARTICLE 1 - Cancellations

Section 12951. - 12951. (a) If any amount has been illegally assessed, the...

Section 12952. - 12952. If the commissioner discovers an amount assessed by the...

ARTICLE 2 - Refund or Credit for Collected Taxes

Section 12977. - 12977. (a) If the board determines that any tax, interest,...

Section 12978. - 12978. No credit or refund shall be allowed or approved...

Section 12979. - 12979. Every claim for refund or credit shall be in...

Section 12980. - 12980. Failure to file a claim for refund or credit...

Section 12981. - 12981. Within 30 days after disallowing any claim for refund...

Section 12982. - 12982. If the claim for refund or credit is presented...

Section 12983. - 12983. (a) Interest shall be allowed upon the amount of...

Section 12983.1. - 12983.1. Interest shall be allowed upon the amount of any...

Section 12983.5. - 12983.5. If any overpayment of taxes imposed by this part...

Section 12984. - 12984. (a) If the board determines that any overpayment has...