Section 45652.2 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 5. >> Article 1.

. Notwithstanding Section 45652, a refund of an overpayment of any fee, 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.