| http://www.w3.org/ns/prov#value | - amount subject to refund. (f) For the purposes of bringing an action against the tax agency for recovery of the whole or any part of the amount claimed as an overpayment of an amount described in subdivision (a), the period for filing such action provided in this code and applicable to the tax, fee, assessment, surcharge, or other amount, shall not commence until the one-year claim period provided
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