ARTICLE 1. Claim for Refund
Article 1 added by Stats. 1941, Ch. 36.
§§ 6901–6909 · 20 sections
- § 6901 (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
- § 6901.5 When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable…
- § 6902 (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board…
- § 6902.1 (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on…
- § 6902.2 (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use tax on a…
- § 6902.3 Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or…
- § 6902.4 (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 6902.5 (a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision…
- § 6902.6 (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in…
- § 6902.7 (a) For purposes of this section: (1) “Qualified small business employer” means a person that is a qualified small business employer within the meaning of…
- § 6902.8 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section. (b) A qualified…
- § 6902.9 (a) For purposes of this section: (1) “Converted entity” means a qualified small business employer that changed its business form to a different entity type…
- § 6902.10 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 govern the construction of this section. (b) A qualified…
- § 6903 (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage,…
- § 6904 (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or on behalf of a class of…
- § 6905 Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
- § 6906 Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service…
- § 6907 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first…
- § 6908 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
- § 6909 (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to…