§ 14371.1. Refund of Erroneous Payment in Excess of Controllers' Determination.

Source: https://govt.westlaw.com/calregs/Document/IE89EF1034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Where there is no order fixing tax amounts erroneously paid will be subject to refund to the person making payment on presentation of proof satisfactory to the Controller that he is entitled to a refund.

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