Section 4916 Of Article 3. Incorrect Application Of Payments From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 2. >> Article 3.

. If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.