CHAPTER 7. Overpayments and Refunds [38601. - 38631.]

Chapter 7 added by Stats. 1976, Ch. 176.

§§ 38601–38631 · 20 sections

1. ARTICLE 1. Claim for Refund §§ 38601–38607 · 8 sections

   • § 38601 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, the…
   • § 38602 (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 close of the…
   • § 38602.5 (a) The limitation period specified in Section 38602 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 38603 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
   • § 38604 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.
   • § 38605 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…
   • § 38606 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5,…
   • § 38607 (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…
2. ARTICLE 2. Suit for Refund §§ 38611–38617 · 7 sections

   • § 38611 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…
   • § 38612 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…
   • § 38613 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 38601), the claimant may…
   • § 38614 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…
   • § 38615 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and…
   • § 38616 In any judgment, interest shall be allowed at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, upon the amount found to…
   • § 38617 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 §§ 38621–38624 · 4 sections

   • § 38621 (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…
   • § 38622 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.
   • § 38623 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
   • § 38624 (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 § 38631 · 1 section

   • § 38631 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…