ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1941, Ch. 38.

§§ 9151–9156 · 9 sections

• § 9151 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…
• § 9151.5 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…
• § 9152 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the reporting…
• § 9152.1 (a) The limitation period specified in Section 9152 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 9152.2 Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or…
• § 9152.3 (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax determined has not been paid in…
• § 9153 The claim shall be in writing and shall state the specific grounds upon which it is founded.
• § 9155 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…
• § 9156 (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…