California · Code of Civil Procedure - CCP

CCP §708.795: Except as to sums due and unpaid under a judgment for support, nothing in this article authorizes the filing against an overpayment of tax, penalty, or interest, or interest allowable with respect to

What this law says, in plain English

This statute limits the filing of claims against tax overpayments, penalties, interest, or allowable interest, with an exception for unpaid support judgment amounts.

Read the full statutory text
Except as to sums due and unpaid under a judgment for support, nothing in this article authorizes the filing against an overpayment of tax, penalty, or interest, or interest allowable with respect to an overpayment, under Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code or under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code.

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