ARTICLE 1. Claim for Refund [55221. - 55226.]

Article 1 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55221–55226 · 10 sections

• § 55221 (a) If the department determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected…
• § 55221.5 When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an…
• § 55222 (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…
• § 55222.1 (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 55222.2 Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 55222.3 (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full…
• § 55223 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.
• § 55224 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 55061.
• § 55225 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…
• § 55226 (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…