ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1955, Ch. 1842.

§§ 32401–32407 · 10 sections

• § 32401 If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
• § 32402 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the…
• § 32402.1 (a) The limitation period specified in Section 32402 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 32402.2 Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 32402.3 (a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has not been paid in full…
• § 32403 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.
• § 32404 Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as…
• § 32405 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…
• § 32406 (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…
• § 32407 (a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the alcoholic…