Revenue and Taxation Code section 13560

Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.

Source: Section 13560, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13560. (updated Jan. 1, 1982; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 13560's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13560

Original Source: Section 13560, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13560. (last accessed May 12, 2025).