§ 13560
47 words·~1 min read·
/ca/revenue-and-taxation-code/13560A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.