ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1976, Ch. 443.

§§ 41100–41106 · 10 sections

• § 41100 (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,…
• § 41101 A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which…
• § 41101.1 (a) The limitation period specified in Section 41101 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 41101.2 Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department by means of levy, through the use…
• § 41101.3 (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges determined has not…
• § 41102 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• § 41103 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.
• § 41104 Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for…
• § 41105 Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.5, from…
• § 41106 (a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If…