| If the assessor determines, upon written application by a |
| taxpayer or during the course of an audit, that any tax has been |
| paid more than once or has been erroneously or illegally |
| computed, the assessor shall certify to the State Controller the |
| amount paid in excess of that legally due and that amount must be |
| credited by the assessor on any taxes then due from the taxpayer |
| and the balance refunded to the taxpayer or its successor in |
| interest, but no such credit or refund may be allowed unless |
| within 3 years of the date of overpayment either a written |
| petition stating the grounds upon which the refund or credit is |
| claimed is filed with the assessor or the overpayment is |
| discovered on audit.__Interest at the rate determined pursuant to |
| section 186 must be paid on any balance refunded pursuant to this |
| chapter from the date the return listing the overpayment was |
| filed or the payment was made, whichever is later.__At the |
| election of the assessor, unless the taxpayer specifically |
| requests a cash refund, the refund may be credited to the |
| taxpayer's service provider tax account, but in the case of a |
| credit no further interest may accrue from the date of that |
| election.__The taxpayer may not apply for a refund of any amount |
| assessed when administrative and judicial review under section |
| 151 has been completed. |
