ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43451–43456 · 10 sections

• § 43451 If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been…
• § 43451.5 When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed…
• § 43452 (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three…
• § 43452.1 (a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 43452.2 Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 43452.3 (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full…
• § 43453 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.
• § 43454 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…
• § 43455 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…
• § 43456 (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…