CHAPTER 7. Overpayments and Refunds [8101. - 8191.]

Chapter 7 added by Stats. 1941, Ch. 37.

§§ 8101–8191 · 36 sections

1. ARTICLE 1. Refunds on Certain Sales §§ 8101–8109 · 15 sections

   • § 8101 The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of…
   • § 8101.1 For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on…
   • § 8101.5 No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
   • § 8101.6 (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the tax imposed…
   • § 8101.7 No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state,…
   • § 8102 (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase…
   • § 8103 The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the…
   • § 8103.5 Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material…
   • § 8104 In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of…
   • § 8104.5 If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund,…
   • § 8105 All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the…
   • § 8106 In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle…
   • § 8107 No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
   • § 8108 If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be…
   • § 8109 (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by…
2. ARTICLE 2. Claim for Refund §§ 8126–8131 · 8 sections

   • § 8126 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…
   • § 8127 The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his…
   • § 8127.5 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…
   • § 8128 (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month…
   • § 8128.1 (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 8129 The claim shall be in writing and shall state the specific grounds upon which it is founded.
   • § 8130 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…
   • § 8131 (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 §§ 8146–8152 · 8 sections

   • § 8146 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…
   • § 8147 No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has…
   • § 8148 Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with…
   • § 8149 If the board or the Controller 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…
   • § 8149.5 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 claim.
   • § 8150 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3…
   • § 8151 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…
   • § 8152 A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought…
4. ARTICLE 4. Recovery of Erroneous Refunds §§ 8171–8174 · 4 sections

   • § 8171 (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…
   • § 8172 In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of…
   • § 8173 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating…
   • § 8174 (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 § 8191 · 1 section

   • § 8191 If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the…