ARTICLE 2. Claim for Refund

Article 2 added by Stats. 1941, Ch. 37.

§§ 8126–8131 · 8 sections

• § 8126 If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth…
• § 8127 The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his…
• § 8127.5 When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed…
• § 8128 (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month…
• § 8128.1 (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 8129 The claim shall be in writing and shall state the specific grounds upon which it is founded.
• § 8130 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…
• § 8131 (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…