CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]
Chapter 5 added by Stats. 1976, Ch. 443.
§§ 41100–41114.3 · 21 sections
ARTICLE 1. Claim for Refund §§ 41100–41106 · 10 sections
- § 41100 (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,…
- § 41101 A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which…
- § 41101.1 (a) The limitation period specified in Section 41101 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 41101.2 Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department by means of levy, through the use…
- § 41101.3 (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges determined has not…
- § 41102 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
- § 41103 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.
- § 41104 Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for…
- § 41105 Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.5, from…
- § 41106 (a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If…
ARTICLE 2. Cancellations § 41107 · 1 section
- § 41107 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 §§ 41108–41114 · 7 sections
- § 41108 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…
- § 41109 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…
- § 41110 Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an…
- § 41111 If the department 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…
- § 41112 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…
- § 41113 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…
- § 41114 A judgment shall not be rendered in favor of the plaintiff in any action brought against the department to recover any amount paid when the action is brought…
ARTICLE 4. Recovery of Erroneous Refunds §§ 41114.1–41114.3 · 3 sections
- § 41114.1 (a) The department may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 41114.2 In any action brought pursuant to subdivision (a) of Section 41114.1, the court may, with the consent of the Attorney General, order a change in the place of…
- § 41114.3 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure…