Revenue and Taxation Code section 60522.2

Notwithstanding Section 60522, 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 60522.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60522.­2.­ (updated Jan. 1, 2007; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 60522.2's source at ca​.gov