Added by Stats. 1999, Ch. 609, Sec. 1. Effective January 1, 2000.
A refund may be made in whole or in part in any of the following instances:
(a)A refund of a fee is requested by the payer before any examination, review, inspection, or similar activity has been performed or services rendered by the department for the payer.
(b)The payment of a fee, assessment, or tax represents an overpayment, payment in duplicate, payment in error in law, or payment through error of the payer or the department.
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