Revenue and Taxation Code section 30178.3

Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.

Source: Section 30178.3, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30178.­3.­ (updated Jan. 1, 2007; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 30178.3's source at ca​.gov