| http://www.w3.org/ns/prov#value | - The Legislature finds and declares that the refunds allowed to persons by this act with respect to taxes, fees, assessments, surcharges, or other amounts levied or collected by the Franchise Tax Board or the State Board of Equalization, as applicable, that have been determined to be illegally levied or collected in a final and nonappealable decision of a court of competent jurisdiction, serves a p
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