CHAPTER 6. Overpayments and Refunds [9151. - 9196.]

Chapter 6 added by Stats. 1941, Ch. 38.

§§ 9151–9196 · 21 sections

1. ARTICLE 1. Claim for Refund §§ 9151–9156 · 9 sections

   • § 9151 If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in…
   • § 9151.5 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…
   • § 9152 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the reporting…
   • § 9152.1 (a) The limitation period specified in Section 9152 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
   • § 9152.2 Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or…
   • § 9152.3 (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax determined has not been paid in…
   • § 9153 The claim shall be in writing and shall state the specific grounds upon which it is founded.
   • § 9155 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…
   • § 9156 (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…
2. ARTICLE 2. Suit for Refund §§ 9171–9175 · 7 sections

   • § 9171 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…
   • § 9172 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…
   • § 9173 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…
   • § 9173.5 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…
   • § 9173.6 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…
   • § 9174 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…
   • § 9175 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…
3. ARTICLE 2.5. Recovery of Erroneous Refunds §§ 9181–9184 · 4 sections

   • § 9181 (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…
   • § 9182 In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in the place of…
   • § 9183 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating…
   • § 9184 (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…
4. ARTICLE 3. Cancellations § 9196 · 1 section

   • § 9196 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…