What are the requirements for claiming a refund on overpaid taxes?

To claim a refund on overpaid taxes, certain requirements must be met. First, the taxpayer must have initially paid taxes to the California State Board of Equalization that exceed their actual tax liability. It is crucial to file a claim for refund within the specified time limits, typically within four years of the payment date or two years from the date the tax was paid, whichever is later. Along with the claim, valid supporting documentation such as receipts, invoices, or any other relevant evidence must be submitted. In case of a joint tax return, both spouses must sign the claim form. It is necessary to complete and submit the appropriate form, which can be obtained from the Board of Equalization's website or by contacting their customer service. For any further guidance or clarification, taxpayers are advised to review the specific refund procedures outlined on the Board's website or consult with a tax professional.