CHAPTER 7. Overpayments and Refunds [6901. - 6981.]

Chapter 7 added by Stats. 1941, Ch. 36.

§§ 6901–6981 · 32 sections

1. ARTICLE 1. Claim for Refund §§ 6901–6909 · 20 sections

   • § 6901 (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,…
   • § 6901.5 When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable…
   • § 6902 (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board…
   • § 6902.1 (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on…
   • § 6902.2 (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use tax on a…
   • § 6902.3 Notwithstanding Section 6902, 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…
   • § 6902.4 (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 6902.5 (a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision…
   • § 6902.6 (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in…
   • § 6902.7 (a) For purposes of this section: (1) “Qualified small business employer” means a person that is a qualified small business employer within the meaning of…
   • § 6902.8 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section. (b) A qualified…
   • § 6902.9 (a) For purposes of this section: (1) “Converted entity” means a qualified small business employer that changed its business form to a different entity type…
   • § 6902.10 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 govern the construction of this section. (b) A qualified…
   • § 6903 (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage,…
   • § 6904 (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or on behalf of a class of…
   • § 6905 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.
   • § 6906 Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service…
   • § 6907 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…
   • § 6908 (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…
   • § 6909 (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to…
2. ARTICLE 2. Suit for Refund §§ 6931–6937 · 7 sections

   • § 6931 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
   • § 6932 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected…
   • § 6933 Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may…
   • § 6934 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
   • § 6935 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from…
   • § 6936 In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount…
   • § 6937 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
3. ARTICLE 3. Recovery of Erroneous Refunds §§ 6961–6964 · 4 sections

   • § 6961 (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action…
   • § 6962 The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
   • § 6963 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
   • § 6964 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…
4. ARTICLE 4. Cancellations § 6981 · 1 section

   • § 6981 If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its…