CHAPTER 5. Overpayments and Refunds [11551. - 11597.]

Chapter 5 added by Stats. 1941, Ch. 41.

§§ 11551–11597 · 15 sections

1. ARTICLE 1. Claim for Refund §§ 11551–11555 · 5 sections

   • § 11551 If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the…
   • § 11553 No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of…
   • § 11553.5 (a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 11554 The claim shall be in writing and shall state the specific grounds upon which it is founded.
   • § 11555 Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount found to…
2. ARTICLE 2. Suit for Refund §§ 11571–11577 · 8 sections

   • § 11571 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…
   • § 11572 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
   • § 11573 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
   • § 11574 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…
   • § 11574.5 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged…
   • § 11575 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the…
   • § 11576 In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally…
   • § 11577 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. Cancellations §§ 11596–11597 · 2 sections

   • § 11596 If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth…
   • § 11597 (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment…