CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
Chapter 6 added by Stats. 1959, Ch. 1040.
§§ 30361–30421 · 22 sections
ARTICLE 1. Claim for Refund §§ 30361–30367 · 10 sections
- § 30361 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…
- § 30361.5 When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part is…
- § 30362 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of the monthly period…
- § 30362.1 (a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 30362.2 (a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax determined has not been paid…
- § 30363 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
- § 30364 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.
- § 30365 Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for…
- § 30366 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…
- § 30367 (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…
ARTICLE 2. Recovery of Erroneous Refunds §§ 30381–30384 · 4 sections
- § 30381 (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought…
- § 30382 In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in the place of…
- § 30383 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure…
- § 30384 (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…
ARTICLE 3. Suit for Refund §§ 30401–30407 · 7 sections
- § 30401 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…
- § 30402 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…
- § 30403 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…
- § 30404 If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 30405 Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged…
- § 30406 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…
- § 30407 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…
ARTICLE 4. Cancellations § 30421 · 1 section
- § 30421 If any amount has been illegally determined, the department shall set forth that fact in its records, certify the amount determined to be in excess of the…