Section 8057 Of Article 7.5. Landing Taxes From California Fish And Game Code >> Division 6. >> Part 3. >> Chapter 1. >> Article 7.5.
8057
. If the department determines that any tax or penalty has been
paid more than once or has been erroneously or illegally collected
or computed, the department shall set forth that fact in the records
of the department. The excess amount collected or paid shall be
credited on any amounts then due and payable from the person under
this part, and the balance shall be refunded to the person, or his
successors, administrators, or executors.