CHAPTER 5. Overpayments and Refunds [45651. - 45801.]
Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6.
§§ 45651–45801 · 23 sections
ARTICLE 1. Claim for Refund §§ 45651–45656 · 10 sections
- § 45651 If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or…
- § 45651.5 Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as…
- § 45652 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which…
- § 45652.1 (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 45652.2 Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 45652.3 (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has not been paid in full…
- § 45653 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.
- § 45654 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 45201.
- § 45655 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
- § 45656 (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. Suit for Refund §§ 45701–45708 · 8 sections
- § 45701 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…
- § 45702 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…
- § 45703 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…
- § 45704 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…
- § 45705 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…
- § 45706 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be…
- § 45707 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…
- § 45708 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in…
ARTICLE 3. Recovery of Erroneous Refunds §§ 45751–45754 · 4 sections
- § 45751 (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…
- § 45752 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fee nor any party related to that…
- § 45753 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure…
- § 45754 In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in the place of…
ARTICLE 4. Cancellations § 45801 · 1 section
- § 45801 If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to…