CHAPTER 8. Overpayment and Refunds [60501. - 60581.]

Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60501–60581 · 38 sections

1. ARTICLE 1. Refunds on Certain Sales and Uses §§ 60501–60512 · 16 sections

   • § 60501 Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on…
   • § 60502 (a) Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes or use in an exempt bus…
   • § 60502.1 No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate purchaser.
   • § 60502.2 Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section…
   • § 60503 (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind…
   • § 60503.1 If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on a farm for…
   • § 60503.2 (a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she knows at the…
   • § 60504 For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel fuel…
   • § 60505 The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this part an amount equal…
   • § 60505.5 The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic…
   • § 60506 In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the…
   • § 60507 All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was…
   • § 60508 In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the…
   • § 60508.3 In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this…
   • § 60511 Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar…
   • § 60512 (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board. (b)…
2. ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers §§ 60521–60525 · 9 sections

   • § 60521 If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth…
   • § 60521.5 When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed…
   • § 60522 (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month…
   • § 60522.1 (a) The limitation period specified in Section 60522 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 60522.2 Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
   • § 60522.3 (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 that is made in the case in which the amount of tax determined has not been paid…
   • § 60523 The claim shall be in writing and shall state the specific grounds upon which it is founded.
   • § 60524 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first…
   • § 60525 (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…
3. ARTICLE 3. Suit for Refund §§ 60541–60548 · 8 sections

   • § 60541 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…
   • § 60542 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…
   • § 60543 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…
   • § 60544 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…
   • § 60545 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…
   • § 60546 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2…
   • § 60547 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…
   • § 60548 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…
4. ARTICLE 4. Recovery of Erroneous Refunds §§ 60561–60564 · 4 sections

   • § 60561 (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…
   • § 60562 In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in the place of…
   • § 60563 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure…
   • § 60564 (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…
5. ARTICLE 5. Cancellations § 60581 · 1 section

   • § 60581 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…