§ 14371. Refund of Erroneous Payment in Excess of Order Fixing Tax.

Source: https://govt.westlaw.com/calregs/Document/IE89CA7134C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Any person making an erroneous payment of tax in excess of the amount specified in an order fixing tax as finally amended or modified, and as adjusted for the discount or interest provisions of the law, is entitled to a refund of the amount erroneously paid.

Note: Reference: Section 14371, Revenue and Taxation Code.