ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1974, Ch. 991.

§§ 40111–40117 · 10 sections

• § 40111 (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
• § 40112 (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 close of the…
• § 40112.1 (a) The limitation period specified in Section 40112 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 40112.2 Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use of…
• § 40112.3 (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge determined has not been…
• § 40113 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• § 40114 Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
• § 40115 Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service…
• § 40116 Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge from the…
• § 40117 (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…