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. (accessed May 10, 2025).

30176
30176.1
30176.2
30177
30177.5
30178
30178.1
30178.2
30178.3
30179
30179.1

Last Updated

May 10, 2025

§ 30178.3’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30178.3

Original Source: Section 30178.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30178.3. (last accessed May 10, 2025).