ARTICLE 9. Refunds and Overpayments

Article 9 enacted by Stats. 1953, Ch. 308.

§§ 1176–1185 · 13 sections

• § 1176 If, by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him or her during such year exceed the…
• § 1176.5 (a) Except as provided by subdivision (c) of this section, refunds and credits under Section 1176 shall be claimed pursuant to Section 17061 of the Revenue and…
• § 1177 Except as provided by subdivision (b) of Section 1178, if the director determines that any amount of contributions, penalty or interest has been erroneously or…
• § 1177.5 (a) If the director determines that an overpayment has been made to the department by an employing unit or the School Employees Fund because of a reason…
• § 1178 (a) A claim for refund or credit may be filed with the director for any overpayment including, but not limited to, amounts paid subsequent to the filing for…
• § 1179 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of any demand against the…
• § 1179.5 If an employing unit pays the amount of contributions, penalties, and interest assessed under Article 8 (commencing with Section 1126) of Chapter 4 of Part 1…
• § 1180 The director shall give notice pursuant to Section 1206 to the claimant whenever he or she denies any claim for refund or credit in whole or in part.
• § 1180.1 No claim for refund of amounts paid pursuant to Section 1870 may be filed.
• § 1180.5 (a) If the director finds that a claim for refund or credit or portion thereof, including a claim deemed made and denied pursuant to subdivision (a) of Section…
• § 1181 Interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor upon any overpayment of…
• § 1184 If any refund or portion thereof is erroneously made, the director shall assess that amount to the employing unit or other person to whom the refund was made,…
• § 1185 The director, in collaboration with the Franchise Tax Board, shall do all of the following: (a) Identify taxpayers who have overpaid disability insurance…