Cal. RTC § 10901
This is the official text of Cal. RTC § 10901, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor.
Status: in_force · Read it on the official government site
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