ARTICLE 1. Claim for Refund

Article 1 added by Stats. 1987, Ch. 1319, Sec. 6.

§§ 45651–45656 · 10 sections

• § 45651 If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or…
• § 45651.5 Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as…
• § 45652 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which…
• § 45652.1 (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 45652.2 Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 45652.3 (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has not been paid in full…
• § 45653 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.
• § 45654 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 45201.
• § 45655 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
• § 45656 (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…