CHAPTER 8. Overpayments and Refunds [32401. - 32440.]
Chapter 8 added by Stats. 1955, Ch. 1842.
§§ 32401–32440 · 23 sections
ARTICLE 1. Claim for Refund §§ 32401–32407 · 10 sections
- § 32401 If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
- § 32402 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the…
- § 32402.1 (a) The limitation period specified in Section 32402 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 32402.2 Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 32402.3 (a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has not been paid in full…
- § 32403 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.
- § 32404 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…
- § 32405 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…
- § 32406 (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…
- § 32407 (a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the alcoholic…
ARTICLE 2. Suit for Refund §§ 32411–32418 · 8 sections
- § 32411 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…
- § 32412 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…
- § 32413 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…
- § 32414 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…
- § 32415 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…
- § 32416 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be…
- § 32417 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
- § 32418 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in…
ARTICLE 3. Recovery of Erroneous Refunds §§ 32431–32433 · 4 sections
- § 32431 (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…
- § 32432 In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in the place of…
- § 32432.5 (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person…
- § 32433 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure…
ARTICLE 4. Cancellations § 32440 · 1 section
- § 32440 If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in…