ARTICLE 1. Claim for Refund [50139. - 50142.2.]

Article 1 added by Stats. 1989, Ch. 1442, Sec. 6.

§§ 50139–50142.2 · 10 sections

• § 50139 (a) If the department determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally collected or…
• § 50139.5 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…
• § 50140 (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period for which the…
• § 50140.1 (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 50140.2 Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 50140.3 (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has not been paid in full…
• § 50141 The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the…
• § 50142 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 50113.
• § 50142.1 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…
• § 50142.2 (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…