CHAPTER 5. Overpayments and Refunds [55221. - 55281.]
Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1.
§§ 55221–55281 · 22 sections
ARTICLE 1. Claim for Refund §§ 55221–55226 · 10 sections
- § 55221 (a) If the department determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected…
- § 55221.5 When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an…
- § 55222 (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…
- § 55222.1 (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 55222.2 Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 55222.3 (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full…
- § 55223 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.
- § 55224 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 55061.
- § 55225 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…
- § 55226 (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 §§ 55242–55248 · 7 sections
- § 55242 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…
- § 55243 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…
- § 55244 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…
- § 55245 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…
- § 55246 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be…
- § 55247 In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount…
- § 55248 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. Recover of Erroneous Refunds §§ 55261–55263 · 4 sections
- § 55261 (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…
- § 55262 In any action brought pursuant to subdivision (a) of Section 55261, the court may, with the consent of the Attorney General, order a change in the place of…
- § 55262.5 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that…
- § 55263 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure…
ARTICLE 4. Cancellations § 55281 · 1 section
- § 55281 (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount…