CHAPTER 5. Overpayments and Refunds [43451. - 43491.]
Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3.
§§ 43451–43491 · 23 sections
ARTICLE 1. Claim for Refund §§ 43451–43456 · 10 sections
- § 43451 If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been…
- § 43451.5 When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed…
- § 43452 (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three…
- § 43452.1 (a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 43452.2 Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 43452.3 (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full…
- § 43453 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.
- § 43454 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as…
- § 43455 Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section…
- § 43456 (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 §§ 43471–43478 · 8 sections
- § 43471 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…
- § 43472 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…
- § 43473 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…
- § 43474 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…
- § 43475 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…
- § 43476 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be…
- § 43477 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…
- § 43478 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in…
ARTICLE 3. Recovery of Erroneous Refunds §§ 43481–43484 · 4 sections
- § 43481 (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…
- § 43482 In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of…
- § 43483 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure…
- § 43484 (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for…
ARTICLE 4. Cancellations § 43491 · 1 section
- § 43491 If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the…