Section 32402.2 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 8. >> Article 1.

. Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.