CHAPTER 5. Overpayments and Refunds [40111. - 40137.]
Chapter 5 added by Stats. 1974, Ch. 991.
§§ 40111–40137 · 21 sections
ARTICLE 1. Claim for Refund §§ 40111–40117 · 10 sections
- § 40111 (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,…
- § 40112 (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…
- § 40112.1 (a) The limitation period specified in Section 40112 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 40112.2 Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use of…
- § 40112.3 (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge determined has not been…
- § 40113 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
- § 40114 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.
- § 40115 Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service…
- § 40116 Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge from the…
- § 40117 (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. Cancellations § 40121 · 1 section
- § 40121 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…
ARTICLE 3. Suit for Refund §§ 40125–40131 · 7 sections
- § 40125 No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any…
- § 40126 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…
- § 40127 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 40111) of this chapter,…
- § 40128 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…
- § 40129 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance…
- § 40130 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…
- § 40131 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. Recovery of Erroneous Refunds §§ 40135–40137 · 3 sections
- § 40135 (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…
- § 40136 In any action brought pursuant to subdivision (a) of Section 40135, the court may, with the consent of the Attorney General, order a change in the place of…
- § 40137 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure…