2005 California Revenue and Taxation Code Sections 30361-30367 Article 1. Claim for Refund

30361.  If the board determines that any amount not required to be
paid under this part has been paid by any person, the board shall set
forth that fact in its records and certify the amount collected in
excess of the amount legally due and the person from whom it was
collected or by whom it was paid.  The excess amount collected or
paid shall be credited by the board on any amounts then due and
payable from the person from whom the excess amount was collected or
by whom it was paid under this part, and the balance shall be
refunded to the person, or his or her successors, administrators, or
executors.  Any proposed determination by the board pursuant to this
section with respect to an amount in excess of fifty thousand dollars
($50,000) shall be available as a public record for at least 10 days
prior to the effective date of that determination.
30361.5.  When an amount represented by a person to a customer as
constituting reimbursement for taxes upon the distribution of tobacco
products pursuant to this part is computed upon an amount that is
not taxable or is in excess of the tax amount and is actually paid by
the customer to the person, the amount so paid shall be returned by
the person to the customer upon notification by the State Board of
Equalization or the customer that an excess has been ascertained. If
the person fails or refuses to do so, the amount so paid, if
knowingly or mistakenly computed by the person upon an amount that is
not subject to the tax imposed by this part or that is in excess of
the tax amount, shall be remitted by that person to this state. Those
amounts remitted to the state by the person shall be credited by the
board to any amounts due and payable from that customer that are
subject to this part and that are based on the same activity, and the
balance, if any, shall constitute an obligation due from the person
to this state.
30362.  (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the 25th day after the
close of the monthly period for which the overpayment was made, or,
with respect to a determination made under Chapter 4 of this part,
after six months from the date the determination becomes final, or
after six months from the date of overpayment, whichever period
expires the later, unless a claim therefor is filed within the board
within such period.  No credit shall be approved by the board after
the expiration of such period unless a claim for credit is filed with
the board within such period, or unless the credit relates to a
period for which a waiver is given pursuant to Section 30208.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 30208 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
30362.1.  (a) The limitation period specified in Section 30362 shall
be suspended during any period of a person's life that the person is
financially disabled.
   (b) (1) For purposes of subdivision (a), a person is financially
disabled if the person is unable to manage his or her financial
affairs by reason of medically determinable physical or mental
impairment of the person which can be expected to result in death or
which has lasted or can be expected to last for a continuous period
of not less than 12 months.  A person shall not be considered to have
an impairment unless proof of the existence thereof is furnished in
the form and manner as the board may require.
   (2) A person shall not be treated as financially disabled during
any period that the person's spouse or any other person is authorized
to act on behalf of the person in financial matters.
   (c) This section applies to periods of disability commencing
before, on, or after the effective date of the act adding this
section, but does not apply to any claim for refund that (without
regard to this section) is barred by the operation or rule of law,
including res judicata, as of the effective date of the act adding
this section.
30363.  Every claim for refund or credit shall be in writing and
shall state the specific grounds upon which it is founded.
30364.  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.
30365.  Within 30 days after disallowing any claim in whole or in
part, the board shall serve written notice of its action on the
claimant in the manner prescribed for the service of a notice of a
deficiency determination.
30366.  Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made.  In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
   The interest shall be paid as follows:
   (a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
   (b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
30367.  (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 person who has filed a claim for refund requests the
board to defer action on the claim, the board, as a condition to
deferring action, may require the claimant to waive interest for the
period during which the person requests the board to defer action on
the claim.