California Code
PART 1 - SALES AND USE TAXES
CHAPTER 7 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 6901. - 6901. (a) If the department determines that any amount, penalty,...

Section 6901.5. - 6901.5. When an amount represented by a person to a...

Section 6902. - 6902. (a) (1) For persons required to file returns on...

Section 6902.1. - 6902.1. (a) Upon receipt of proof to its satisfaction that,...

Section 6902.2. - 6902.2. (a) (1) In lieu of claiming the credit allowed...

Section 6902.3. - 6902.3. Notwithstanding Section 6902, a refund of an overpayment of...

Section 6902.4. - 6902.4. (a) The limitation period specified in Section 6902 shall...

Section 6902.5. - 6902.5. (a) For the purposes of this section: (1) “Qualified...

Section 6902.6. - 6902.6. (a) A claim for refund that is otherwise valid...

Section 6902.7. - 6902.7. (a) For purposes of this section: (1) “Qualified small...

Section 6902.8. - 6902.8. (a) Unless the context otherwise requires, the definitions set...

Section 6902.9. - 6902.9. (a) For purposes of this section: (1) “Converted entity”...

Section 6902.10. - 6902.10. (a) Unless the context otherwise requires, the definitions set...

Section 6903. - 6903. (a) No credit or refund of any amount paid...

Section 6904. - 6904. (a) Every claim shall be in writing and shall...

Section 6905. - 6905. Failure to file a claim within the time prescribed...

Section 6906. - 6906. Within 30 days after disallowing any claim in whole...

Section 6907. - 6907. Interest shall be paid upon any overpayment of any...

Section 6908. - 6908. (a) If the board determines that any overpayment has...

Section 6909. - 6909. (a) The Controller shall transfer the amount of six...

ARTICLE 2 - Suit for Refund

Section 6931. - 6931. No injunction or writ of mandate or other legal...

Section 6932. - 6932. No suit or proceeding shall be maintained in any...

Section 6933. - 6933. Within 90 days after the mailing of the notice...

Section 6934. - 6934. If the board fails to mail notice of action...

Section 6935. - 6935. If judgment is rendered for the plaintiff, the amount...

Section 6936. - 6936. In any judgment, interest shall be allowed at the...

Section 6937. - 6937. A judgment shall not be rendered in favor of...

ARTICLE 3 - Recovery of Erroneous Refunds

Section 6961. - 6961. (a) The Controller may recover any refund or part...

Section 6962. - 6962. The action shall be tried in the County of...

Section 6963. - 6963. The Attorney General shall prosecute the action, and the...

Section 6964. - 6964. (a) Notwithstanding any other provision of this part, if...

ARTICLE 4 - Cancellations

Section 6981. - 6981. If any amount has been illegally determined either by...