California Legal Codes and Statutes
California State Legal Resource Portal
California Codes
RTC Code
Division 2 - OTHER TAXES
Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
Chapter 5 - Overpayments and Refunds
Chapter 5 - Overpayments and Refunds
California Revenue and Taxation Code — §§ 41100-41114.3
Article 1 - Claim for Refund
§§ 41100-41106
Article 2 - Cancellations
§§ 41107
Article 3 - Suit for Refund
§§ 41108-41114
Article 4 - Recovery of Erroneous Refunds
§§ 41114.1-41114.3