Can I request a refund for amounts paid under the tax amnesty program?
Yes. If you report and pay tax under the tax amnesty program, but later realize that you made an error and overpaid the tax, you may file a Claim for Refund or Credit (BOE-101). The Claim for Refund must be filed within three years from the due date of the return on which you reported the tax, or six months from the date of your overpayment.