ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91.

§§ 60521–60525 · 9 sections

• § 60521 If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth…
• § 60521.5 When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed…
• § 60522 (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month…
• § 60522.1 (a) The limitation period specified in Section 60522 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
• § 60522.2 Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
• § 60522.3 (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 that is made in the case in which the amount of tax determined has not been paid…
• § 60523 The claim shall be in writing and shall state the specific grounds upon which it is founded.
• § 60524 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first…
• § 60525 (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…