ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1959, Ch. 1040.

§§ 30361–30367 · 10 sections

• § 30361 If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in…
• § 30361.5 When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part is…
• § 30362 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of the monthly period…
• § 30362.1 (a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 30362.2 (a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax determined has not been paid…
• § 30363 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
• § 30364 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.
• § 30365 Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for…
• § 30366 Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section…
• § 30367 (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…