Cal. Code Regs. tit. 18 § 14371.1

Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 14371.1 - Refund of Erroneous Payment in Excess of Controllers' Determination

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.

Cal. Code Regs. Tit. 18, § 14371.1